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
9:00 am
Mr. Niall Cody:
Where a charity with an annual income of less than €100,000 applies for tax exemption, its latest financial accounts must be submitted with the application and signed by two trustees. Where a charity with a turnover in excess of €100,000 applies for charitable tax exemption, the financial accounts submitted to Revenue must be audited accounts and signed by an auditor.
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