Irish Income Tax 2022

Division 1 General Background
Division 2 Assessment and Collection of Tax
Division 3 Taxation of Individuals
Division 4 Trades and Professions: Basis of Assessment
Division 5 Trades and Professions: Calculation of Profits
Division 6 Capital Allowances
Division 7 Farming and Other Income from Land
Division 8 Schedule D: Cases III and IV: Income from Patents; Investment Products
Division 9 Schedule F: Distributions from Companies
Division 10 Schedule E: Income from Offices and Employments and Covid Related Reliefs
Division 11 PAYE, PRSI and Profit Sharing Schemes
Division 12 Immovable Property
Division 13 Foreign Aspects
Division 14 Double Taxation Relief
Division 15 Estates and Settlement
Division 16 Retirement Plans
Division 17 Anti-Avoidance
Division 18 Exemptions and Reliefs

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• Impostos
• Imposto pessoal
• Tributação , taxas e impostos

Finance Act 2021; calculation of profits; capital allowances; income from patents; investment products; distributions; PAYE; PRSI; profit sharing schemes; immovable property; foreign aspects; double taxation relief; estates; settlement; retirement plans; anti-avoidance; exemptions; reliefs