Taxation Summary, Finance (No. 2) Act 2023
1.2Fundamental Concepts
TCA97 s65
Year of Assessment – Income tax is charged for a year of assessment.
Total Income – This is total income from all sources as computed in accordance with the prov...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.