IIt is worth continuously monitoring the development of the tax account and the cash flow items waiting to be entered into the accounts, and querying them electronically.
It is particularly advisable to check after filing your tax returns whether the data included therein has been correctly recorded by the NTCA and to check after each payment that it has been entered in the tax account.
It may also be useful to check the balance before certain procedures and claims (such as requesting a tax certificate), as it is advisable to pay any outstanding items before the procedure commences or unresolved items can be discussed if necessary.