Revenue eBrief No. 175/24

24 June 2024

Film Withholding Tax

Tax and Duty Manual Part 18-01A-01 – Film Withholding Tax – is updated at Section 9 to advise film producer companies and their agents of a change to the system for uploading film withholding tax returns. The Revenue File Transfer System (RFTS) has replaced ROS secure upload facility for this purpose.