Tax clearance - under review, refused or rescinded (withdrawn)

  1. Overview
  2. Application under review
  3. Application refused
  4. Tax Clearance Certificate rescinded (withdrawn)
  5. Appeals

Tax Clearance Certificate rescinded (withdrawn)

The eTax Clearance (eTC) system automatically checks the tax compliance of Tax Clearance Certificate holders on a regular basis. Revenue officials may also reassess a case at any time as a part of our tax compliance programmes.

We may withdraw a Tax Clearance Certificate when:

  • your tax affairs or those of connected parties are not in order
  • your application has expired.

Revenue will send you a letter with a schedule of the reason for the withdrawal. If your Tax Clearance application has expired, the schedule will not be attached.

If your agent applied for tax clearance on your behalf, then the letter will be sent to them.

You should address the outstanding issues before you reapply for a Tax Clearance Certificate.

If your Tax Clearance Certificate is withdrawn you may appeal the decision.

Next: Appeals