Revenue eBrief No. 234/21 – Review of Opinions/Confirmations

Revenue eBrief No. 234/21

22 December 2021

Review of Opinions/Confirmations

Tax and Duty Manual Part 37-00-41 – Review of Opinions or Confirmations – has been updated to provide guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2016, in respect of a transaction, period or part of a period, on or after 1 January 2022. 

A taxpayer who wishes to continue to rely on such an opinion or confirmation is required to make an application for its renewal or extension on or before 31 March 2022.

Call now to book a free consultation