Appendix 6 - Electronic Tax Clearance (eTC) The Revenue Commissioners have introduced electronic Tax Clearance (eTC) from January 1st 2016. The changes are explained in detail on the following Revenue webpage Electronic Tax Clearance is the new online application and verification process for tax clearance and for the majority of Revenue customers it will replace the existing annual paper based verification system. Applicants who are tax compliant will be issued with a Tax Clearance Access Number (TCAN) which they must give to third parties who require verification of their suppliers' Tax Clearance status. How does eTC work? Both the supplier and project promoter must register for the Revenue Online System (ROS) to utilise the electronic verification system. Registration can take up to two weeks to complete, and unregistered promoters are advised to apply early. In order to apply for online tax clearance verification, applicants for and verifying bodies must have an active tax registration, e.g. be an active PAYE customer, or have an Income Tax, Partnership or Corporation Tax registration. There are 3 exceptions to applying for eTax Clearance in electronic format:- non-resident applicants who have no tax registration number in this State, non e-enabled applicants, non-registered voluntary bodies e.g. tidy towns committees. Most promoters will either already be or have no problems registering for ROS. They will possibly be registered for Employer PAYE for staff or for Income Tax or Corporation Tax. Once set up on ROS, the supplier/payee applies for an eTC via the online interface and gets a Tax Clearance Access Number (TCAN) and prints the confirmation page. The supplier sends the third party requester/project promoter the certificate (See sample certificate at Figure1 below). The supplier/payee certificate must be kept on the promoter file along with related verification printouts.
Appendix 6 - Electronic Tax Clearance (eTC) The Revenue Commissioners have introduced electronic Tax Clearance (eTC) from January 1st 2016. The changes are explained in detail on the following Revenue webpage Electronic Tax Clearance is the new online application and verification process for tax clearance and for the majority of Revenue customers it will replace the existing annual paper based verification system. Applicants who are tax compliant will be issued with a Tax Clearance Access Number (TCAN) which they must give to third parties who require verification of their suppliers' Tax Clearance status. How does eTC work? Both the supplier and project promoter must register for the Revenue Online System (ROS) to utilise the electronic verification system. Registration can take up to two weeks to complete, and unregistered promoters are advised to apply early. In order to apply for online tax clearance verification, applicants for and verifying bodies must have an active tax registration, e.g. be an active PAYE customer, or have an Income Tax, Partnership or Corporation Tax registration. There are 3 exceptions to applying for eTax Clearance in electronic format:- non-resident applicants who have no tax registration number in this State, non e-enabled applicants, non-registered voluntary bodies e.g. tidy towns committees. Most promoters will either already be or have no problems registering for ROS. They will possibly be registered for Employer PAYE for staff or for Income Tax or Corporation Tax. Once set up on ROS, the supplier/payee applies for an eTC via the online interface and gets a Tax Clearance Access Number (TCAN) and prints the confirmation page. The supplier sends the third party requester/project promoter the certificate (See sample certificate at Figure1 below). The supplier/payee certificate must be kept on the promoter file along with related verification printouts.