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Business

taxation Chpt 12

TermDefinition
Direct tax taxes on income
Indirect tax taxes on expenditure
PAYE (pay as you earn)
PRSI pay related social insurance
USC universal social charge
FEMPI Temporary tax on public sector workers
Capital acquisitions tax if you receive an inheritance it may be taxed
VAT value added tax
PPSN personal public service number
Corporation tax tax based on a companies profits
Capital gains tax tax charged on the capital profit made on the disposal of any asset
Customs duty tax on goods from outside the EU
Excise duty tax on cigarettes, alcohol and petrol
LPT local property tax
Stamp duty charged on property when you buy it
Emergency tax you get tax credit and a rate band for the first weeks of your employment
Created by: keverdeen
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