Migrated Legacy System Balances

Next Steps After Validation of Legacy System Ledger Balances

  1. After expiry of the period provided for validation (31st December 2024), the validation exercise will come to an end and the debt forwarded to the Debt Office for recovery. The migrated debts will form part of the total taxpayer’s debt and will be factored in when processing TCCs and Tax Refund requests.
  2. Please note that for the period the debt is under validation, interest shall continue to accrue.
  3. Taxpayers with no pending validations are encouraged to arrange to settle their debt to avoid accruing additional interest.
  4. During the validation period, taxpayers will not be denied Tax Compliance Certificates (TCCs) or any other tax services if other legal requirements have been met.
  5. For tax refunds, the refund payable will be processed in line with Section 47 of the Tax Procedures Act 2015.