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chánach
Usage
  1. réim chánach = tax bracket
  2. faoiseamh ó chánachas dúbailte = double taxation relief
  3. comhaontú um chánachas dúbailte = double taxation agreement
  4. tuairisceán chun críche forchánach = a return for the purpose of sur-tax
  5. an bhliain inchánaithe; an bhliain inchánach = the taxable year
  6. faoiseamh eatramhach do chaillteanais chánach ioncaim = transitional relief for income tax losses
  7. is uafásach an ceaptuisle fadhb an chánachais indírigh = the problem of indirect taxation which has always been a formidable stumbling block
  8. bheith infheidhme ar chánacha comhionanna nó comhchosúla = to apply to any identical or similar taxes
  9. áitreabh óstáin atá ar áireamh i rachmas inchánach pearsan aonair = hotel premises which are comprised in the taxable wealth of an individual
  10. cáin a bheidh dlite i leith rachmas inchánach duine inmheasúnaithe = tax due in respect of the taxable wealth of an assessable person
  11. aon chánacha a bheidh go substainteach i gcosúlacht leis na cánacha seo = any taxes of a substantially similar character
  12. a mhéid is inchurtha an t-ioncam sin i leith an barrachais chánach ioncaim = in so far as such income is referable to the income excess
  13. gníomhaíochtaí gnó beirt daoine inchánach nó níos mó chomh hidircheangailte sin = the business activities of two or more taxable persons are so interlinked
  14. cáin oidhreachta, luach inchánach gach oidhreachta inchánach a ghlacfaidh comharba = inheritance tax, the taxable value of every taxable inheritance taken by a successor
  15. prótacal ag leasú an chomhaontú i dtaobh faoisimh chomharaíochta ó chanáchas dúbailte = protocol amending the agreement for the reciprocal relief of double taxation
  16. aon chánachas intíre d'aon saghas is mó ná an cánachas arna fhorchur ar tháirgí baile comhchosúla = any internal taxation of any kind in excess of that imposed on similar domestic products
  17. díolúine comharaíochta faoisimh ó chánachas dúbailte i leith cánach ioncaim lena n-áirítear barrcháin = the reciprocal granting of relief from double taxation in respect of income tax, including super-tax
  18. cibé cuid de luach an stoic thrádála a bhí ar seilbh aige díreach roimh thosach na tréimhse inchánach sin = such part of the value of the stock-in-trade held by him immediately before the commencement of that taxable period
  19. cumhacht tuairisceáin a chur ar gabháil le doiciméid chánach ioncaim, doiciméad a chur ag gabháil le ceann = power to combine returns with income tax documents, any document may be combined with one
  20. ar sholáthar earraí a dhéanfaidh duine inchánach sa Stát ar chomaoin i gcúrsa nó ag bisiú aon ghnó a sheolann sé = on the supply of goods effected within the State for consideration by a taxable person in the course or furtherance of any business carried on by him
  21. i gcás nach mbeidh duine faoi dhliteanas aon mhéid cánach a sheoladh chuig an mBailitheoir do mhí chánach ioncaim = where a person is not liable to remit to the Collector any amount of tax for an income tax month
  22. déanfar amach na méideanna breise cánach ioncaim agus forchánach faoi seach le cois agus os cionn na méideanna ... = there shall be ascertained the additional amounts of income tax and sur-tax respectively over and above the amounts ...
  23. má théann sé i gcomhcheilg chun doiciméid bhréagacha chánach a thabhairt ar aird d'fhonn an t-ábhar inchánach a cheilt = if it collaborates in the production of false taxation documents with the intention of concealing material relevant to taxation
  24. seachas an ráta a shainítear a bheith inmhuirearaithe ar fhuílleach an ioncaim inchánach; úsáidfear an t-iarmhéid chun an cháin a laghdú = other than the rate expressed to be chargeable on the remainder of taxable income, the balance shall be applied to reduce the tax
  25. aon chánacha den ghné chéanna a bheidh forchurtha le dlíthe na críche agus gur fóirsteanach go mbeadh feidhm dlí ag na comhshocraíochtaí sin = any taxes of a similar character imposed by the laws of that territory and that it is expedient that those arrangements should have the force of law
  26. i gcás inar pearsa aonair a bheidh ag gníomhú i gcáil mhuiníneach nó ionadaíoch ar a muirearófar cáin ioncaim i leith cibé cion dá ioncam inchánach = where a person who is charged to income tax in respect of so much of his taxable income is an individual acting in a fiduciary or representative capacity
  27. rachmas inchánach pearsana aonair áirithe a chomhshuimiú a bhfuil teideal chuige ag leanbh mionaoiseach má bhíonn coimeád an linbh ag an tuismitheoir = aggregation of taxable wealth of certain individuals to which a minor child is entitled if the parent has custody of the child