eBrief No. 044/21 – Hard copy returns

Revenue eBrief No. 044/21 05 March 2021 Hard copy returns The requirements for the making and authentication of hard copy (facsimile) returns are set out in section 917K of the Taxes Consolidation Act 1997. A new Tax and Duty Manual – Part 38-06-03 – provides general guidance on the process. Subsequent to a change introduced […]

eBrief No. 043/21 – State Aid Transparency Requirements

Revenue eBrief No. 043/21 05 March 2021 State Aid Transparency Requirements Tax and Duty Manual Part 37-00-39  – State Aid Transparency Requirements: Publication of information regarding State aid granted to individual taxpayers – has been amended at paragraph 3 “Publication deadlines”. The amendments reflect the changes to the publication deadlines for aid awards granted through the Relief […]