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S.I. No. 30/1993 - Value-Added Tax (Registration) Regulations, 1993.

S.I. No. 30/1993 - Value-Added Tax (Registration) Regulations, 1993. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1993 S.I. No. 30/1993 - Value-Added Tax (Registration) Regulations, 1993. S.I. No. 30/1993 - Value-Added Tax (Registration) Regulations, 1993. AmendmentsLeasuithe S.I. No. 30 of 1993. VALUE-ADDED TAX (REGISTRATION) REGULATIONS, 1993. The Revenue Commissioners, in exercise of the powers conferred on them by sections 9 and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972) hereby make the following Regulations:— 1. These Regulations may be cited as the Value-Added Tax (Registration) Regulations, 1993. 2. In these Regulations "the Act" means the Value-Added Tax Act, 1972 . 3. A taxable person, or a person who in accordance with section 8

(3)of the Act desires to elect to be a taxable person, shall register for tax by completing such form as is provided for that purpose by the Revenue Commissioners and he shall certify the particulars shown on such form to be correct.
  1. Where a change occurs in any of the particulars furnished in the form referred to in Regulation 3 of these Regulations— ( a ) the registered person, ( b ) if the registered person is dead, his personal representative, or ( c ) if the registered person is a body of persons which is in liquidation or is otherwise being wound up, the liquidator or any other person who is carrying on business during such liquidation or, as the case may be, winding up, shall, within thirty days immediately following the date of the change, furnish to the Revenue Commissioners particulars of the change.
  2. A person who is registered in accordance with section 9 of the Act and who ceases— ( a ) to supply taxable goods or services, and ( b ) to make intra-Community acquisitions, in the State shall notify the Revenue Commissioners in writing of such cessation. Such written notification must be furnished by the end of the taxable period following that in which the cessation occurred.
  3. The Revenue Commissioners may, by notice in writing, cancel the registration of a person who does not become, or who ceases to be, a taxable person, and such cancellation shall have effect as on and from the date of the notice, or as on and from such date as may be specified in the notice.
  4. Regulation 6 of the Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ) is hereby revoked. GIVEN this 5th day of February,
  5. D. B. QUIGLEY, Revenue Commissioner. EXPLANATORY NOTE. These Regulations set out the procedures to be followed in relation to value-added tax registration and also in relation to subsequent deregistration. They revoke and replace Regulation 6 of the Value-Added Tax Regulations, 1979 ( S.I. No. 3 of 1979 ). Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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