Taxes Consolidation Act 1997 section 172M

Delegation of powers and functions of Revenue Commissioners

Section 172M allows the Revenue Commissioners to nominate officers to carry out any of their powers and functions under the dividend withholding tax (DWT) scheme.

• Revenue may delegate any of their DWT powers and functions to nominated officers.
• The DWT scheme is administered by DWT Section, Claims & Residence Division, Office of the Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary.
• Certificates of exemption from DWT must be renewed at the end of the relevant period to maintain title to exemption.
• Where a qualifying non-resident person is a trust, the declaration of exemption must be accompanied by a trustee certificate showing the names and addresses of beneficiaries and settlors, together with a Revenue certificate confirming that the trustee certificate has been furnished and is accepted as true and correct.