Non-resident vendor – agent liability

11/04/2022

The Taxation Committee seeks examples of Revenue delays encountered by practitioners acting for non-resident vendors.

tax

The Law Society standing guidance to practitioners acting on behalf of non-resident vendors is, following the filing of any required return(s), to seek a letter of confirmation from Revenue that it is not intended to audit the particular transaction and to withhold the sales proceeds until such time as there is confirmation from Revenue that all tax affairs are in order. Delays are arising in this process.  

The Law Society Taxation Committee is currently negotiating (and has been for a number of years) a more streamlined process to obtain practitioner tax clearance in these circumstances. As part of the negotiating process, examples of issues arising from the current process are sought by Revenue.

The Committee welcomes examples from practitioners, particularly corporate examples. Please email these to the Taxation Committee Secretary, Rachael Hession, before 29 April 2022.