If you have a tax identification number or a tax number and have already filed a tax return with NTCA, paid a levy or made a payment, you can be sure that you have a tax account with the NTCA.

NTCA keeps tax accounts for everyone who

  • is carrying out a taxable activity,
  • has taxable income,
  • requires budgetary support, or
  • is liable for customs duties and non-Community taxes and charges.

The tax account is created at the same time as the tax identification number or tax number is issued, but it is only opened by the first item, i.e. when the taxpayer submits a tax return or makes a payment or when the NTCA establishes an obligation.

The tax account will only be closed by the NTCA if such items can no longer arise, for example because the client has died or the company has ceased to exist without legal succession.

In essence, all persons, legal entities and companies registered with the NTCA have a tax account.