IMRO is one of the most efficient performing rights organisations in the world in terms of the frequency of distributions it makes to its members and affiliated societies worldwide. In addition to this, IMRO does not apply any administration fees to royalties earned by its members from international performances of their works.
IMRO Distribution Schedule
|Revenue Period||January to March||April to June||July to September||October to December|
|Distribution Element||Payable Distribution|
|Television (including players)||July||October||December||April|
|Tours and Residencies||July||October||December||April|
|Live Music Survey||July||October||December||April|
|RTE Performing Groups||July||October||December||April|
|Heritage Centres||Previous year’s data paid in July|
|Cinema||Previous year’s data paid in July|
|UP File Claims||Monthly|
|UC File Claims||Monthly|
IMRO Tours & Residencies Scheme Submission Deadlines
|Performances Period||Submission Type||Submission Deadline|
|January – March||Online submissions only||Mid-May|
|April – June||Online submissions only||Mid-August|
|July – September||Online submissions only||Mid-October|
|October – December||Online submissions only||Mid-February|
Certification by IMRO (Irish Music Rights Organisation) of tax deducted on foreign royalties
The Irish Music Rights Organisation (IMRO) collects royalties for performances in Ireland and distributes these (less a deduction for costs) to both its members and the international overseas societies that are affiliated to it.
In the same way, the international overseas societies affiliated to IMRO collect royalties for performances overseas and send these to IMRO for distribution to IMRO members. When withholding tax is deducted from foreign royalties paid to IMRO, members bear the withholding tax directly through a deduction from their royalty payments.
Revenue has agreed to accept a tax certificate issued by IMRO as proof of foreign tax deducted.
This certificate will show:
Name of member
Address of member
Tax reference number of member
Country of origin of royalty
Total copyright income earned
Withholding tax rate
Amount of tax withheld
Period to which certificate relates
When a customer claims a credit for an amount of foreign tax withheld, the certificate issued by IMRO should be accepted as proof of tax withheld and no further supporting documentation should be requested in support of the claim. IMRO will retain the supporting documentation, to back up the information contained in the consolidated certificate of foreign copyright income/tax credit, for the normal period required by Revenue i.e. 6 years. Amounts shown on the consolidated certificate will be in Euro.
Revenue Operational Manual 35.01.06