Revenue eBrief No. 192/23
31 August 2023
Procedures for requiring security from taxable persons
Section 99 of the Value Added Tax Consolidation Act 2010 (VATCA 2010) allows Revenue to require a trader to submit security in certain circumstances where a VAT refund has been claimed. Section 109 of VATCA 2010 allows Revenue to require a trader to submit security for any VAT that might become due, where Revenue feels that this is needed to protect its interest.
Tax and Duty Manual Procedures for requiring security from taxable persons provides information for taxpayers where Revenue has requested the submission of security.