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business

taxation chpt12

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 service workers
CAT capital acquisitions tax. gift and inheritance tax
VAT value added tax
PPSN personal public service number
Corpotation tax tax on business profits
CGT capital gains tax. tax on profit you make from the sale of assets
Customs duty to tax goods from outside the eu
Excise duty tax on cigarettes/tobacco, alcohol, petrol
NCT fee + car testing fee / government charge
LPT local property tax. owners of property pay it each year based on the value of their house
Stamp duty is charged on property when you buy it
Emergency tax tax you are put on when you first start working. the rate is very high to make you register
Preliminary tax
Progressive tax
Tax avoidance
Tax evasion
Tax credit
Tax
DIRT deposit interest retention tax 39% of interest you earn is taken
Created by: kaedoyle