Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2020 Edition
Chapter 4 - Moneys received basis
80Tax due on moneys received basis
Summary
This section provides that a person may be authorised to determine his or her tax liability by reference to moneys r...
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.