Legal

Terms and Conditions

1. Appointment as an agent

I have authorised GE SOUZA TAX, agent number 78810B (TAIN), to represent me in all aspects of submitting my Irish income tax return. All documentary proof of entitlement to claimed credits/reliefs and sources of taxable income will be retained for a period of 6 years after the end of the assessment year. This agreement remains active until either party notifies the Revenue Commissioners in writing to cancel it.

2. Approval for the agent to accept refunds

Clients registered from 01/01/2025 onward

Payments are made directly into the client's bank account. The client must transfer 10% of the amount received, plus VAT, to us within 7 business days of receiving the funds.

Non-compliance with this timeframe may result in referral to a collection agency, with possible interest and penalties applied.

Clients registered through 31/12/2024

Payments are processed directly by GE SOUZA TAX.

I acknowledge that the Revenue Commissioners make no support of my agent in respect of this arrangement, and GE SOUZA TAX cannot accept responsibility for issues arising with the agency.

3. Documentation and responsibility

The client must provide all documentation necessary to support the claims made. Tax law provides for civil and criminal penalties for failing to file a return, filing a false return, and claiming improper credits.

4. Scope of authorization

GE SOUZA TAX acts as agent for registration, cancellation of registration, or filing of income tax returns, as applicable.