Revenue seize 3 million cigarettes in Rosslare Europort

Revenue seize 3 million cigarettes in Rosslare Europort Today (15/02/2021), as a result of routine profiling, Revenue Officers at Rosslare Europort seized approximately 3 million cigarettes. The cigarettes, branded ‘L&M’, have a retail value of almost €2.1 million, representing a potential loss to the Exchequer of more than €1.6 million. The illegal cigarettes were discovered […]

eBrief No. 025/21 – Customs Manual on Import VAT

12 February 2021 Customs Manual on Import VAT The Customs Manual on Import VAT has been updated with regard to: The withdrawal of a concession which has become redundant due to the introduction of ‘Postponed Accounting’ An updated link to the AIS Trader Guide Updated AIS codes.

Revenue seize drugs worth €20,000 at Shannon Airport

Revenue seize drugs worth €20,000 at Shannon Airport Today (09/02/2021), as a result of routine operations, Revenue Officers at Shannon Airport seized over 1kg of Kratom. The illegal drugs have an estimated value of €20,000 and were discovered in a parcel originating from the Netherlands. The parcel was declared as ‘moringa extract’ and was destined […]

eBrief No. 024/21 – Close companies and loans to participators – update in accordance with the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020

Revenue eBrief No. 024/21 08 February 2021 Close companies and loans to participators – update in accordance with the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 Tax and Duty Manual Part 13-02-03 – Company Charge to Income Tax on Loans to Participators – has been amended to include a […]

eBrief No. 020/21 Company Residence – End of Transition Period

Revenue eBrief No. 020/21 05 February 2021 Company Residence – End of Transition Period Section 23A of the Taxes Consolidation Act 1997 sets out rules for determining company residence in the State. Section 23A was amended by Finance Act 2014, but the application of the amended section 23A was subject to a transition period for companies incorporated before […]

eBrief No. 021/21 – PAYE Modernisation Procedural Changes

Revenue eBrief No. 021/21 05 February 2021 PAYE Modernisation Procedural Changes Tax & Duty Manual Part 42-04-35B – PAYE Modernisation Procedural Changes – was created to highlight changes to existing Tax & Duty Manuals brought about by PAYE Modernisation. The information in this manual is no longer relevant and will be archived.

Revenue seize cash and cigarettes at Dublin Airport

Revenue seize cash and cigarettes at Dublin Airport Yesterday (04/02/2021), as a result of routine profiling, Revenue officers seized 31,600 cigarettes at Dublin Airport, when they stopped and searched the checked baggage of an Irish man who had disembarked a flight from London Heathrow. The smuggled cigarettes branded ‘Benson & Hedges’ and ‘Rothmans’ have an […]

Revenue seize drugs worth €2.58 million in Co. Dublin

Revenue seize drugs worth €2.58 million in Co. Dublin Yesterday (03/02/2021), as part of an intelligence led joint operation conducted by Revenue’s Customs Service and Gardaí from Garda National Drugs and Organised Crime Bureau (GNDOCB), approximately 129kgs of suspected Cannabis Herb, with an estimated street value of €2.58 million, was seized in the Lusk area […]