This course outlines the legislation and the rules relating to the operation of PSWT. It examines the types of payments which are liable to PSWT and those which are not, and it identifies many “professional services”which are not subject to PSWT.
The course also examines many of the practical difficulties which payers have to deal with, especially those concerning multiple supplies,expenses etc.
This course also outlines the requirements for certain public bodies to file a Return of Payments to Revenue, instead of having to submit an annual PSWT schedule of payments, and what payments must be included in this return.
What will Revenue look at in the event of a Revenue audit and what are the possible repercussions? This and more will be covered in this one day comprehensive training course.
· Who deducts PSWT?
· What are professional services?
· Payments excluded from PSWT
· PSWT forms
· Information for providers of professional services
· ePSWT implementation on 01 July 2021
Government Departments and Offices. Local Authorities, Health Service Executive. Institute of Technology. Colleges. Commercial and non-Commercial. State and Semi State bodies and their subsidiaries.
On completion of this one-day training course, you will receive your CMG MasterClass Certificate of Attendance in Withholding Tax Training. Please note certificates are issued at the close of the training course to participants on completion of the course. You will also receive a full Withholding Tax Training course pack to refer back to at any time in the future. Please check directly with your association or awarding body to see how many points they will award.
An ‘Early Bird’ discounted rate of €425 is currently available. This training course normal rate is €495. Places are limited and are allocated on a first come first served basis. PLEASE NOTE THE EARLY BIRD RATE CLOSES 3 WEEKS PRIOR TO COURSE DATE.
The course cost includes all course documentation, Withholding Tax Training pack and certificates of attendance.