Revenue eBrief No. 040/22 – Taxation of Couriers

Revenue eBrief No. 040/22

23 February 2022

Taxation of Couriers

Tax and Duty Manual Part 04-01-07 – Taxation of Couriers – has been updated to clarify how the engagement status of couriers will be determined and to highlight the requirement by some courier firms to file a Form 46G in relation to certain payments.

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