Revenue eBrief No.145/21 – Full self assessment – time limits for making enquiries and making or amending assessments
Revenue eBrief No. 145/21 28 July 2021 Full self assessment – time limits for making enquiries and making or amending assessments Tax and Duty Manual Part 41A-05-04 – Full Self-Assessment: Time limits for making enquiries and raising assessments – is amended in Paragraph 4: To clarify the circumstances where assessments can be amended To confirm that assessments can be […]
Revenue eBrief No.143/21 – Import One Stop Shop (IOSS) – registration procedure and reporting obligations for intermediaries
Revenue eBrief No. 143/21 27 July 2021 Import One Stop Shop (IOSS) – registration procedure and reporting obligations for intermediaries The Import One Stop Shop (IOSS) Tax and Duty Manual has been updated to clarify the registration procedure (paragraph 5) and reporting obligations (paragraph 9) for intermediaries under the new VAT eCommerce rules introduced on 1 July 2021.
Revenue eBrief No.144/21 – Central Register of Beneficial Ownership of Trusts
Revenue eBrief No. 144/21 27 July 2021 Central Register of Beneficial Ownership of Trusts S.I. No. 194 of 2021 transposed into legislation the 4th and 5th Anti-Money Laundering Directives (EU), establishing the European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) Regulations 2021. The new regulations require trustees of relevant trusts to register beneficial ownership information […]
Revenue reminds businesses of key supports available as the economy continues to reopen
Revenue reminds businesses of key supports available as the economy continues to reopen The Finance (Covid-19 and Miscellaneous Provisions) Act 2021 makes provision for a range of supports to employers and certain businesses as the economy continues its recovery from the impacts of the Covid-19 pandemic. The provisions include the extension of the Covid Restriction […]
Revenue seize over 1.6 million cigarettes in Dublin
Revenue seize over 1.6 million cigarettes in Dublin On Tuesday (20/7/2021), as a result of an intelligence led operation, Revenue officers seized almost 750,000 cigarettes at Dublin Airport. This follows the seizure, in a related operation, of 900,000 cigarettes last Friday (16/7/2021) at a storage facility in the Dublin 11 area. The smuggled cigarettes branded ‘Benson […]
Revenue deploys new mobile container scanner to target smuggling
Revenue deploys new mobile container scanner to target smuggling Today (22/7/2021) Revenue announced it has formally commissioned a new, state of the art, mobile x-ray container scanner. The new scanner cost €2.16 million and was part-funded by a grant of €1.73 million from the European Anti-Fraud Agency, OLAF, under its Hercule III Programme. Revenue Commissioner […]
Revenue eBrief No.142/21 – Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
Revenue eBrief No. 142/21 20 July 2021 Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) Tax and Duty Manual Part 33-03-04 – Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) – has been amended at Section 7.4 to include a revised date for the re-opening of the portal of 17 August […]
Revenue eBrief No.141/21 – Games and sports bodies exemptions
Revenue eBrief No. 141/21 19 July 2021 Games and sports bodies exemptions Tax and Duty Manual Part 07-03-08 – Games and Sports Bodies Exemption – is amended in paragraph 3: to update links to the application process on the Revenue website, to stress that the application process requires a copy of the sports body’s constitution or governing instrument, and with […]
Revenue seize cannabis worth over €133,000 in Blanchardstown
Revenue seize cannabis worth over €133,000 in Blanchardstown Last Friday (16/7/2021), as part of an intelligence led operation, Revenue officers seized almost 6.7 kg of herbal cannabis with an estimated value of €133,600, following a search, under warrant, of a premises in the Blanchardstown area of Dublin. The seizure was made as a result of […]
Revenue provides important information to employers on the continued operation of EWSS
Revenue provides important information to employers on the continued operation of EWSS On 1 June 2021, the Minister for Finance, Paschal Donohoe, T.D., announced the extension of the Employment Wage Subsidy Scheme (EWSS) to 31 December 2021. The Finance (Covid-19 and Miscellaneous Provisions) Bill 2021, which provides for the extension to EWSS, has now passed […]
