eBrief No. 022/21 – Encashment Tax – Increase in rate and withdrawal of an exemption
Revenue eBrief No. 022/21 05 February 2021 Encashment Tax – Increase in rate and withdrawal of an exemption Tax and Duty Manual Schedule 2.1 – Encashment Tax – has been updated to reflect that, as and from the 1st January 2021: the rate of encashment tax has increased to 25% encashment tax does not apply on certain payments […]
eBrief No. 021/21 – PAYE Modernisation Procedural Changes
Revenue eBrief No. 021/21 05 February 2021 PAYE Modernisation Procedural Changes Tax & Duty Manual Part 42-04-35B – PAYE Modernisation Procedural Changes – was created to highlight changes to existing Tax & Duty Manuals brought about by PAYE Modernisation. The information in this manual is no longer relevant and will be archived.
eBrief No. 020/21 Company Residence – End of Transition Period
Revenue eBrief No. 020/21 05 February 2021 Company Residence – End of Transition Period Section 23A of the Taxes Consolidation Act 1997 sets out rules for determining company residence in the State. Section 23A was amended by Finance Act 2014, but the application of the amended section 23A was subject to a transition period for companies incorporated before […]
Revenue seize cash and cigarettes at Dublin Airport
Revenue seize cash and cigarettes at Dublin Airport Yesterday (04/02/2021), as a result of routine profiling, Revenue officers seized 31,600 cigarettes at Dublin Airport, when they stopped and searched the checked baggage of an Irish man who had disembarked a flight from London Heathrow. The smuggled cigarettes branded ‘Benson & Hedges’ and ‘Rothmans’ have an […]
