Oireachtas Joint and Select Committees

Thursday, 28 November 2019

Public Accounts Committee

2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production

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9:00 am

Mr. Niall Cody:

Generally, dividend withholding tax is payable on the payment of dividends. That is offset against income tax liability or corporation tax liability. It could be the case that the dividend withholding tax is paid but no body is claiming the credit for it.

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