Irish Revenue has issued eBrief No. 099/25 concerning updated Guidelines for charging interest on late payment, explaining why interest is charged and how interest charges are raised and charged through ‘Debt Management Services’ (DMS). This includes the interest charges for the late payment of Income Tax, Corporation Tax, Capital Gains Tax, VAT, and others.
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Revenue eBrief No. 099/25 Guidelines for charging interest on late payment through Revenue Debt Management Systems (DMS)
Tax a…