 The taxpayer can use the deposits held in the pool on its behalf to settle their income tax liabilities once it has finalised its income tax return.Funds remain in the intermediary's tax pool account at IRD until instruction is received from the taxpayer to transfer the deposits into the taxpayer's own IRD account.Once processed by IRD, the taxpayer's IRD statement will show the tax pool transfers at the original date of the deposit, satisfying the taxpayer's liability.