{"id":17410,"date":"2025-08-29T11:05:09","date_gmt":"2025-08-29T10:05:09","guid":{"rendered":"https:\/\/www.cnam.ie\/?page_id=17410"},"modified":"2026-03-19T10:44:46","modified_gmt":"2026-03-19T10:44:46","slug":"proiseas-dearbhaithe-tobhaigh","status":"publish","type":"page","link":"https:\/\/www.cnam.ie\/ga\/maidir-le\/tuarascalacha-airgeadas\/tobhach\/proiseas-dearbhaithe-tobhaigh\/","title":{"rendered":"Pr\u00f3iseas Dearbhaithe Tobhaigh"},"content":{"rendered":"\n
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Is cuid l\u00e1rnach den phr\u00f3iseas R\u00e9itigh Tobhaigh \u00e9 an pr\u00f3iseas Dearbhaithe Tobhaigh<\/a>.<\/p><\/div>\n\n\n\n

Mar chuid den Phr\u00f3iseas R\u00e9itigh Tobhaigh, leanannCoimisi\u00fan na Me\u00e1n (an \u201cCoimisi\u00fan\u201d) na c\u00e9imeanna seo a leanas:<\/p>\n<\/div>\n<\/div><\/div>\n\n\n\n

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  1. Iarratas ar r\u00e1iteas agus\/n\u00f3 deimhni\u00fa ar Ioncam Inch\u00e1ilithe, n\u00f3 f\u00edor\u00fa ar AMARS log\u00e1ilte isteach, \u00f3 shol\u00e1thraithe seirbh\u00edse chun f\u00edrinneacht an Ioncaim Inch\u00e1ilithe a cuireadh isteach n\u00f3 l\u00edon na nAMARS log\u00e1ilte isteach a dheimhni\u00fa; <\/li>\n\n\n\n
  2. Breithni\u00fa, ag deireadh na tr\u00e9imhse tobhaigh, an bhfuil barrachas ioncaim tobhaigh tagtha chun cinn os cionn meastach\u00e1n ar chaiteachais an Choimisi\u00fain agus ar riachtanais chaipitil oibre don tr\u00e9imhse, bunaithe ar bhreithni\u00fa ar r\u00e1itis airgeadais ini\u00fac\u00e1ilte an Choimisi\u00fain arna s\u00edni\u00fa ag Oifig an ArdReachtaire Cuntas agus Ciste; agus <\/li>\n\n\n\n
  3. D\u00e1ileadh aon bharrachais ioncaim ar \u00edoc\u00f3ir\u00ed tobhaigh i ngach catag\u00f3ir i gcomhr\u00e9ir leis an m\u00e9id tobhaigh a d\u2019\u00edoc gach \u00edoc\u00f3ir sa chatag\u00f3ir sin don tr\u00e9imhse tobhaigh, agus eisi\u00faint n\u00f3ta\u00ed creidmheasa n\u00f3 ais\u00edoca\u00edochta\u00ed airgid maidir le haon bharrachas d\u00e1 leith\u00e9id. <\/li>\n<\/ol>\n\n\n\n

    Is \u00e9 C\u00e9im 1, thuas an Pr\u00f3iseas Dearbhaithe Tobhaigh . T\u00e1 an Coimisi\u00fan tar \u00e9is an Cl\u00e1r Oibre Dearbhaithe Tobhaigh a leagan amach a bhaineann leis na hearn\u00e1lacha at\u00e1 faoina rial\u00e1il do gach tr\u00e9imhse tobhaigh th\u00edos. <\/p>\n\n\n\n

    \u00d3 1 Ean\u00e1ir 2026 ar aghaidh, mar a leagtar amach sa Freagra ar an gComhairli\u00fach\u00e1n: Ord\u00fa Tobhaigh 2026, t\u00e1 an Coimisi\u00fan ag iarraidh ar shol\u00e1thraithe seirbh\u00edse r\u00e1iteas agus\/n\u00f3 deimhni\u00fa ar Ioncam Inch\u00e1ilithe, agus\/n\u00f3 r\u00e1iteas ar AMARS log\u00e1ilte isteach, a chur isteach ag c\u00e9im an Iarratais ar Fhaisn\u00e9is n\u00f3 faoi 30 Meitheamh<\/strong> den bhliain tobhaigh lena mbaineann.<\/p>\n\n\n\n

    Aml\u00ednte <\/h2>\n\n\n\n

    D\u00e9an tagairt don t\u00e1bla th\u00edos le haghaidh sonra\u00ed maidir leis an bhliain bhonn tobhaigh, an tOrd\u00fa Tobhaigh lena mbaineann, agus na spriocdh\u00e1ta\u00ed aighneachta do na tr\u00e9imhs\u00ed tobhaigh \u00e9ags\u00fala. <\/p>\n\n\n\n

    Bliain Tobhaigh <\/th>Bliain bhonn (Ioncam Inch\u00e1ilithe AE) n\u00f3 tr\u00e9imhse bhonn (AMARS log\u00e1ilte isteach AE)<\/th>Ord\u00fa Tobhaigh <\/th>Spriocdh\u00e1ta Aighneachta <\/th><\/tr><\/thead>
    2026<\/td>1 Ean\u00e1ir \u2013 31 Nollaig 2024 (Ioncam Inch\u00e1ilithe), n\u00f3 tr\u00e9imhse s\u00e9 mh\u00ed go dt\u00ed 17 L\u00fanasa 2025 (AMARS log\u00e1ilte isteach) <\/td>I.R. Uimh. 602\/2025<\/a><\/td>30 Meitheamh 2026 <\/td><\/tr>
    2025<\/td>1 Ean\u00e1ir \u2013 31 Nollaig 2023 (Ioncam Inch\u00e1ilithe), n\u00f3 tr\u00e9imhse s\u00e9 mh\u00ed go dt\u00ed 17 L\u00fanasa 2024 (AMARS log\u00e1ilte isteach)<\/td>I.R. Uimh. 698\/2024<\/a><\/td>30 Meitheamh 2026*<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    *Mar a leagtar amach i bhFreagra ar Chomhairli\u00fach\u00e1n 2026, \u00f3n 1 Ean\u00e1ir 2026 d\u2019athraigh an Coimisi\u00fan aml\u00ednte don Pr\u00f3iseas Dearbhaithe Tobhaigh maidir le ham iarratais ar r\u00e1itis de Ioncam C\u00e1ilitheanta agus r\u00e1itis de AMARS Log\u00e1ilte Isteach. Go sonrach, bhog an Coimisi\u00fan \u00f3 iarratais a dh\u00e9anamh ar an eolas seo bliain amh\u00e1in tar \u00e9is bliain tobhaigh chun \u00e9 a iarraidh ag c\u00e9im an iarratais eolais tosaigh. Mar thoradh ar seo, titeann na spriocdh\u00e1ta\u00ed do na blianta 2025 agus 2026 ar an d\u00e1ta c\u00e9anna.<\/p>\n\n\n\n

    N\u00ed m\u00f3r gach aighneacht a dh\u00e9anamh chuig levy@cnam.ie<\/a> faoin spriocdh\u00e1ta at\u00e1 leagtha amach sa t\u00e1bla thuas. Tabhair faoi deara go bhf\u00e9adfadh moill sa phr\u00f3iseas ais\u00edoca\u00edochta tobhaigh a bheith mar thoradh ar aon mhoill i gcur isteach an fhaisn\u00e9is \u00e9ilithe.<\/p>\n\n\n\n

    Cl\u00e1r Oibre Dearbhaithe Tobhaigh <\/h2>\n\n\n\n

    2026 <\/h3>\n\n\n\n