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单词 Deposit Interest Retention Tax
释义

Deposit Interest Retention Tax

英语百科

Deposit interest retention tax

Deposit interest retention tax (DIRT) is a form of tax on interest earned on bank accounts in Republic of Ireland that was first introduced in the 1980s. In Ireland, income from any source is reckonable for taxation purposes. The Revenue Commissioners believed that the large majority of interest earners were declining to report it and that the most efficient method to collect at least the basic rate tax would be to deduct it at source. After PAYE, it was Ireland's second experience of a withholding tax.

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更新时间:2025/6/19 5:13:58