Revenue eBrief No. 079/21
08 April 2021
Credit in respect of tax deducted from emoluments of certain directors and employees
Tax and Duty Manual Part 42-04-59 - Credit respect of tax deducted from emoluments of certain directors and employees - has been amended as follows:
- Update to section 5 - Allocation of payments between Tax, USC, PRSI and LPT
- Information on debt warehousing - Section 6.