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 seize contraband worth €370,000 at Dublin Port
Revenue seize contraband worth €370,000 at Dublin Port Yesterday (04/07/2023), as part of an intelligence-led operation and with the assistance of detector dog Alfie, Revenue officers seized approximately 167,000 benzodiazepine tablets with an estimated value of €335,000 at Dublin Port. The tablets were discovered concealed in the floor cavity of a van that had arrived […]
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. 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. 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 […]
