Tax clearance procedures and e-RCT
As a result of the introduction of the new electronic Relevant Contracts tax (e-RCT) system by the Revenue Commissioners in January 2012 the C2 certificate is no longer in use by subcontractors. This change will require to be reflected in the Department of Finance procedures for tax clearance in relation to public sector contracts and grants.
Accordingly Circulars 43/2006 and 44/2006 are being revised and replacements will issue shortly. In the interim, more details are available on the revenue website . Note that the changes relate to use of the C2 only.