The payment account indicator with the numbers "1", "2", "3", etc. shows from which payment account the payment was received or where the payment was made.
The account number associated with the serial numbers appears at the end of the statement.
In the cash flow, items with a '-' sign indicate a payment or transfer from another tax category, and items with a '+' sign indicate a payment or transfer to another tax category.
The type indicates the type of cash flow item, whether it is a deposit, a payment or a transfer to another tax category. These are identified by separate codes ("01"; "02"; "03"; etc.), which are explained at the end of the statement.
The date of payment shows the date on which the amount paid is considered paid by the NTCA and the date on which the payment or transfer was made by the NTCA.
For liabilities, amounts with a '+' sign indicate a liability to be paid and amounts with a '-' sign indicate a recoverable amount or a credit or reduction of a liability.
The transfer column uses the letters of the alphabet ("A", "B", "C", etc.) to indicate if the item was transferred from another taxpayer's tax account (e.g., predecessor). At the end of the statement, the identifier (tax identification number or tax number) of the tax account from which the transfer was made appears.
The concerned tax category shows to which tax category within the group tax the NTCA has booked the item (for example, for group tax 215, to self-assessment surcharge 215, to fine 224 or to default penalty 226).
The designation shows what the item is and under what title it was incurred (e.g. late payment surcharge, personal income tax, etc.). If you find "technical settlement" in the designations here, you have nothing further to do. These items are only indicative and are entered in the accounts because of corrections due to the calculation of a surcharge.
The due date is the payment deadline. You should pay (have paid) your liabilities up to this point, or you are entitled to a tax refund from this point. If the due date is 1 January, it usually refers to the balance (opening balance) of previous periods or to items relating to a previous period.
The "Cash flow" page shows your payments, the items allocated to you and the transfers between tax categories.
The “Liability" page contains details of your tax returns, the obligations established by the NTCA (e.g. obligation established by an audit, default fine, levy, vehicle tax, etc.) and other items of any different nature (e.g. payment relief, reduction). You will not see the full return or the decision, only the amount of the liability to be met and the amount of tax that can be recovered, and of the support.
The statement also details the balances by tax category, separately for each "Liability" and “Cash flow" page, helping to reconcile (based on the data recorded at the time the statement was prepared). In the list, the data for the previous and current year are separated by a dashed line.
The Header contains the internal (technical) identification details of the statement and the most important identification details of you or your company (for example, your tax identification number or tax number). You can also find the file number of the statement here. You should refer to this when commenting on the statement.
