Revenue eBrief No. 159/24 – Solid Fuel Carbon Tax Compliance Procedures
Revenue eBrief No. 159/24 07 June 2024 Solid Fuel Carbon Tax Compliance Procedures Tax and Duty Manual TheSolid Fuel Carbon Tax Compliance Procedures Manual has been updated as follows: Paragraph 2 now reflects the rates of SFCT that came into effect from 1 May 2024, and the previous rates are included in Appendix I. In Paragraph 6.1, […]
Revenue eBrief No. 158/24 – Repayments and Offsets of Taxes and Duties
Revenue eBrief No. 158/24 07 June 2024 TDM 37-00-30 Repayments and Offsets of Taxes and Duties The contents of Tax and Duty Manual (TDM)Part 37-00-30a ‘Interest payable by Revenue on tax overpaid’ have been incorporated into TDMPart 37-00-30 ‘Repayment and Offsets of Taxes and Duties’. Also, the wording of section 2 of the TDM 37-00-30 […]
Revenue eBrief No. 157/24 – Natural Gas Carbon Tax Compliance Procedures
Revenue eBrief No. 157/24 07 June 2024 Natural Gas Carbon Tax Compliance Procedures The Tax and Duty Manual (TDM) Natural Gas Carbon Tax Compliance Procedures has been updated in the following sections – Paragraph 1.4.1 “National Law” now includes a link to the non-statutory consolidated version of Chapter 3, Part 3 of the Finance Act 2010 […]
Revenue eBrief No. 156/24 – Registration and Filing Guidelines for DAC7 – Digital Platform Operators
Revenue eBrief No. 156/24 07 June 2024 Registration and Filing Guidelines for DAC7 – Digital Platform Operators Section 3 of Tax and Duty Manual Part 33-03-05 which provides Registration and Filing Guidelines for DAC7, has been updated to reflect information required when registering as a Foreign Platform Operator.
