Revenue eBrief No. 104/24 – Standard for Automatic Exchange of Financial Account Information in Tax Matters – The Common Reporting Standard (CRS)
Revenue eBrief No. 104/24 02 April 2024 Standard for Automatic Exchange of Financial Account Information in Tax Matters – The Common Reporting Standard (CRS) This eBrief is to inform customers that Tax and Duty Manual Part 38-03-23 Standard for Automatic Exchange of Financial Account Information in Tax Matters – The Common Reporting Standard (CRS) has been […]
Revenue eBrief No. 105/24 – End Use Operational Instructions
Revenue eBrief No. 105/24 02 April 2024 Updates to End Use Operational Instructions Amendments to the Instruction Manual on End-Use Procedure as follows: 3.4 Additional bullet point regarding restriction on the number of times Simplified End Use may be used. 7.2 Bill of Discharge – updated information on time frame for submitting Bill of Discharge including examples […]
Revenue eBrief No. 106/24 – Guidelines for Phased Payment – Instalment Arrangements
Revenue eBrief No. 106/24 02 April 2024 Guidelines for Phased Payment – Instalment Arrangements The Guidelines for Phased Payment Arrangements (PPA) have been updated throughout to improve ease of reference, user experience and to cater for recent changes. Section 1 and Section 5 have been added to reflect amendments to the Debt Warehouse Scheme as announced […]
Revenue eBrief No. 107/24 – Single Person Child Carer Tax Credit
Revenue eBrief No. 107/24 02 April 2024 Single Person Child Carer Tax Credit Tax and Duty Manual Part 15-01-41 – Single Person Child Carer Tax Credit – has been updated as follows: To reflect the Finance (No. 2) Act 2023 change, which increased the tax credit by €100 for the 2024 year of assessment and subsequent […]
Revenue seize 4.32 million cigarettes at Dublin Port
Revenue seize 4.32 million cigarettes at Dublin Port Last Thursday (28/03/2024), as a result of risk profiling and with the assistance of detector dog Milo, Revenue officers seized approximately 4.32 million cigarettes with an estimated value of over €3.6 million at Dublin Port. The illicit cigarettes, branded ‘Rothmans’, were discovered in a container which had […]
Revenue eBrief No. 101/24 – Deposit Return Scheme
Revenue eBrief No. 101/24 28 March 2024 Deposit Return Scheme A new Tax and Duty Manual on the Deposit Return Scheme (DRS) is now available. The DRS came into operation on 1 February 2024 under environmental law, and provides for a small refundable deposit on drink products supplied in plastic bottles and aluminium or steel cans. […]
Revenue seize herbal cannabis worth €300,000 at Dublin Airport
Revenue seize herbal cannabis worth €300,000 at Dublin Airport Yesterday (26/03/2024), as a result of risk profiling and with the assistance of detector dog Maggie, Revenue officers seized 15 kgs of herbal cannabis with an estimated value of €300,000 at Dublin Airport. The illicit drugs were discovered vacuum-packed within the baggage of a passenger who […]
Revenue eBrief No. 099/24 – Controlled Foreign Company rules
Revenue eBrief No. 099/24 27 March 2024 Controlled Foreign Company rules Chapter 11 of Tax and Duty Manual Part 35b-01-01 – Controlled Foreign Company (CFC) Rules, which refers to section 835YA of the Taxes Consolidation Act 1997 and concerns Irish defensive measures in respect of the CFC rules, has been updated to reflect an amendment introduced by Finance (No. […]
Revenue eBrief No. 100/24 – Updates to Accounting for Mineral Oil Tax manual
Revenue eBrief No. 100/24 27 March 2024 Updates to Accounting for Mineral Oil Tax manual The Tax and Duty Manual on Accounting for Mineral Oil Tax has been updated, as follows: For reference purposes only, links to non-statutory consolidated versions of the Finance Acts 1999 and 2001 are provided Secondary Law updated to include the […]
Revenue eBrief No. 095/24 – Guidelines for CESOP Registration and Filing
Revenue eBrief No. 095/24 26 March 2024 Guidelines for CESOP Registration and Filing The Tax and Duty Manual CESOP Registration Guidelines and Guidance for Filing has been updated with detailed guidance on the process for filing EU Cross-Border Payments (CESOP) reports in Revenue Online Services (ROS). This information will be of assistance to Payment Service Providers (PSPs) or […]
