Revenue eBrief No. 145/23 – myAccount – First time employees
Revenue eBrief No. 145/23 23 June 2023 myAccount – First time employees Tax and Duty Manual Part 38-06-02A – myAccount – First time employees – has been created to provide guidance to customers on how to register their first job. Information is given on registering first employments through either MyGovID or myAccount.
Revenue eBrief No. 144/23 – Stamp Duty Manual – Electronic Share Trading In CREST – updated
Revenue eBrief No. 144/23 22 June 2023 Stamp Duty Manual – Electronic Share Trading In CREST – updated CREST Manual: Electronic Share Trading – Rules, Procedures, Practices, Guidelines and Interpretations – has been updated to set the provision in Chapter 2 of Part 6 SDCA 1999 for stamp duty to be charged on the transfer […]
Revenue eBrief No. 143/23 – Payment and receipt of interest and royalties without deduction of income tax
Revenue eBrief No. 143/23 20 June 2023 Payment and receipt of interest and royalties without deduction of income tax Tax and Duty Manual Part 08-03-06 – Payment and receipt of interest and royalties without deduction of income tax – has been updated to refer to the International Bank for Reconstruction and Development in section 8 ‘Payments […]
Revenue eBrief No. 143/23 – Payment and receipt of interest and royalties without deduction of income tax
Revenue eBrief No. 143/23 20 June 2023 Payment and receipt of interest and royalties without deduction of income tax Tax and Duty Manual Part 08-03-06 – Payment and receipt of interest and royalties without deduction of income tax – has been updated to refer to the International Bank for Reconstruction and Development in section 8 ‘Payments […]
Revenue publishes list of tax defaulters
Revenue publishes list of tax defaulters Today (13/06/2023), Revenue published the List of Tax Defaulters in respect of the period 1 January 2023 to 31 March 2023. The list is published in Iris Oifigiúil, in two parts. Part 1: Persons in whose case the Court has determined a penalty relating to a settlement, or has […]
Revenue eBrief No. 142/23 – iXBRL – 2023 Taxonomies and new mandatory tag
Revenue eBrief No. 142/23 13 June 2023 iXBRL – 2023 Taxonomies and new mandatory tag Tax and Duty Manual Part 41A-03-01 has been updated: From 2 September 2023, Revenue will accept iXBRL submissions tagged with the FRC’s 2023 Irish Extension Taxonomies. The EU IFRS taxonomy now contains tags for ‘IFRS 17 – Insurance Contracts’ and […]
Revenue seize 10.4 million cigarettes in Co. Monaghan
Revenue seize 10.4 million cigarettes in Co. Monaghan On Friday (09/06/2023), as a result of routine profiling, Revenue officers seized 10.4 million cigarettes in Co. Monaghan. The cigarettes, branded ‘Gold Mount’, have an estimated value of almost €8.2 million, representing a potential loss to the Exchequer of approximately €6.4 million. Investigations are ongoing. This seizure […]
Revenue eBrief No. 141/23 – Part 04-04-03 Treatment of pensions taxable in Ireland in respect of service in OECD and certain other international organisations
Revenue eBrief No. 141/23 08 June 2023 Treatment of pensions taxable in Ireland in respect of service in OECD and certain other international organisations Tax and Duty Manual (TDM) Part 04-04-03 ‘Treatment of pensions taxable in Ireland in respect of service in OECD and certain other international organisations’ has been created. This manual explains the […]
Revenue eBrief No. 139/23 – Payment of Preliminary Corporation Tax
Revenue eBrief No. 139/23 07 June 2023 Payment of Preliminary Corporation Tax Tax and Duty Manual Part 41A-07-02 – Payment of Preliminary Corporation Tax, has been amended in paragraph 3. This is to clarify that if close company surcharges apply, those amounts should be included in the calculating the CT for the preceding accounting period when determining […]
Revenue eBrief No. 140/23 – Expression of Doubt (Full Self-Assessment)
Revenue eBrief No. 140/23 07 June 2023 Expressions of Doubt (41a-03-00) Tax and Duty Manual 41a-03-00 Expression of Doubt (Full Self-Assessment) IT/CT/CGT has been amended in paragraph 3. This is to clarify that even where an Expression of Doubt has been accepted as genuine, interest will apply where a liability is due and has not been paid within 30 days […]
