- Paper tax clearance certificates issued since 1 April 2015 have different expiry dates depending on when the certificate issued. It is important that you check the expiry date noted on any paper certificates you are relying on.
- As a third party user you can verify an eTax Clearance Certificate (eTCC) via ROS. You can verify a single case or a list of cases using the ROS bulk upload facility.
- Connected parties are taken into consideration when accessing the tax clearance status of the taxpayer. The PPSN/tax reference number of the connected party will have to be provided at the application stage.
- Notification will go to the ROS inbox/MyAccount to tell you that you have eTC correspondence. This is particularly relevant if the taxpayer’s tax clearance status is rescinded.
- Clearance is reviewed twice yearly, this automatic review takes place from the date tax clearance is applied and not on a specific date for all taxpayers.
- The tax clearance number will only change if the taxpayer loses their tax clearance status. A new number will issue when the taxpayer is granted tax clearance status. The Revenue’s manual on the eTC system may be helpful.
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