Revenue eBrief No. 219/21 – Local property tax: income tax, corporation tax and capital gains tax surcharge
Revenue eBrief No. 219/21 29 November 2021 Local property tax: income tax, corporation tax and capital gains tax surcharge Tax and Duty Manual Part 07-02 – Surcharge (income tax, corporation tax, capital gains tax) – sets out the surcharge that can be imposed for non-compliance with the filing of Local Property Tax (LPT) returns and the payment […]