Revenue eBrief No. 213/22

19 December 2022

eRCT System – additional guidance on the Bulk Rate Review (BRR)

Tax and Duty Manual Part 18-02-11 – Revenue guidance on the Electronic Relevant Contracts Tax (eRCT) system – is updated to include additional guidance (in paragraph 8) outlining details on the new monthly Bulk Rate Review (BRR).