Revenue eBrief No. 154/23 – Manual on EU Sanctions in Response to the Situation in Ukraine
Revenue eBrief No. 154/23 05 July 2023 Manual on EU Sanctions in Response to the Situation in Ukraine Tax and Duty Manual on EU Sanctions in Response to the Situation in Ukraine has been updated to include the following: Paragraph 2: Has been amended to include updated legislative references, Paragraph 4: Has been updated to include details […]
Revenue eBrief No. 155/23 – EU Reporting Obligations for Platform Operators
Revenue eBrief No. 155/23 05 July 2023 EU Reporting Obligations for Platform Operators Council Directive 2011/16/EU (DAC) provides for the automatic exchange of information between the tax administrations of EU Member States. The DAC was amended by Council Directive (EU) 2021/514 (DAC7) in 2021 to extend the scope of the existing DAC provisions. With effect from […]
Revenue eBrief No. 156/23 – Automatic Exchange of Information (AEOI)
Revenue eBrief No. 156/23 05 July 2023 Automatic Exchange of Information (AEOI) Tax and Duty Manual Part 35-01-01a – Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters. Has been updated to include ‘Appendix […]
Revenue eBrief No. 151/23
Revenue eBrief No. 151/23 03 Month 2023 Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State Tax and Duty Manual Part 08-01-04 – Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State – has been updated in paragraph 5 to clarify the notification requirements for companies availing of the […]
Revenue eBrief No. 152/23 – Relevant Contracts Tax: Incorrect operation of RCT
Revenue eBrief No. 152/23 03 July 2023 Relevant Contracts Tax: Incorrect operation of RCT Tax and Duty Manual 18-02-05 has been updated to include a new section 9 which deals with the incorrect operation of RCT by a Principal.
Revenue eBrief No. 150/23 – Exchange of Information – Deferral of DAC2-CRS and FATCA filing deadlines
Revenue eBrief No. 150/23 29 June 2023 Exchange of Information – Deferral of DAC2-CRS and FATCA filing deadlines This e-brief is to inform customers that the filing deadline for DAC2/CRS and FATCA for the 2022 filing period has been deferred from 30 June 2023 to 14 July 2023 due to filing issues in ROS. Customers […]
Revenue eBrief No. 148/23 – Importation of Fireworks
Revenue eBrief No. 148/23 28 June 2023 Importation of Fireworks Tax and Duty Manual Importation of Fireworks has been updated to include the following: Paragraph 2 has been amended to include an email address for the Department of Justice explosives@Justice.ie from where more information on the legislation relating to explosives in Ireland can be requested.
Revenue eBrief No. 149/23 – Liquidation of Companies and other Company Law issues
Revenue eBrief No. 149/23 28 June 2023 Liquidation of Companies and other Company Law issues Tax and Duty Manual – Liquidation of Companies and other Company Law issues – has been amended as follows: Section 16 includes information on SCARP process. Reference to ‘Office of the Director of Corporate Enforcement’ removed and replaced with Corporate […]
Revenue eBrief No. 146/23 – Employers' Guide to PAYE (applicable up to 31 December 2018)
Revenue eBrief No. 146/23 26 June 2023 Employers’ Guide to PAYE (applicable up to 31 December 2018) Revenue has updated the Employers’ Guide to PAYE (applicable up to 31 December 2018) – Tax and Duty Manual Part 42-04-35. Appendix 2 – List of forms used by employers/agents, has been updated to remind customers that as […]
Revenue eBrief No. 147/23 – Vehicle Registration Tax (VRT) Online Payments in ROS and myAccount
Revenue eBrief No. 147/23 26 June 2023 Vehicle Registration Tax (VRT) Online Payments in ROS and myAccount Tax and Duty Manual – Vehicle Registration Tax (VRT) Online Payments in ROS and myAccount – has been updated as follows: Paragraph 2 – Online Enhancement to VRT – Electronic Funds Transfer (EFT) payments are now discontinued and […]
