Value Added Tax Consolidation Act 2010 section 106

Care and management of tax

Section 106 places VAT under the care and management of the Revenue Commissioners.

• VAT is placed under the care and management of the Revenue Commissioners by statute.
• This provision establishes Revenue as the body responsible for administering and collecting VAT.
• All aspects of VAT — registration, collection, enforcement, and compliance — fall within Revenue's remit under this authority.
• The section mirrors similar care and management provisions that apply to other taxes administered by Revenue.