Revenue eBrief No. 088/23 – Pay & File Extension Date – 2023
Revenue eBrief No. 088/23 05 April 2023 Pay & File Extension Date – 2023 ROS – Extension of Pay & File Deadline for ROS Customers for 2023 Today, 05 April 2023, Revenue announced an extension to the ROS return filing and payment date for certain self-assessment Income Tax customers and for customers liable to Capital Acquisitions […]
Revenue eBrief No. 089/23 – Stock Relief- Young Trained Farmers
Revenue eBrief No. 089/23 05 April 2023 Stock Relief- Young Trained Farmers Tax and Duty Manual Part 23-02-01, which deals with enhanced stock relief of 100% for young trained farmers, has been updated to reflect amendments in Finance Act 2022. The availability of the relief has been extended to 30 June 2023 and the requirement that the farmer be the holder of a trained farmer qualification […]
Revenue eBrief No. 090/23 – Relief for investment in corporate trades
Revenue eBrief No.090/23 05 April 2023 Process for claiming second stage relief on Employment Investment Incentive (EII) investments made between 1 January 2019 and 8 October 2019 Tax and Duty Manual (TDM) Part 16-02-02 Relief for investment in corporate trades has been updated with information in relation to claiming second stage relief on Employment Investment Incentive […]
Revenue eBrief No. 091/23 – Update to Share Schemes Tax and Duty Manuals
Revenue eBrief No. 091/23 05 April 2023 Update to Share Schemes Tax and Duty Manuals A number of updates have been made to the Share Schemes Tax and Duty Manuals. The main changes are highlighted below. Chapter 5 – Convertible Securities The examples have been updated. Chapter 7 – Shares Acquired at Less than Market Value (Undervalue), […]
Revenue seize contraband worth €198,000 at Dublin Port and in Limerick
Revenue seize contraband worth €198,000 at Dublin Port and in Limerick Yesterday (04/04/2023), as a result of routine operations and with the assistance of detector dog Robbie, Revenue officers seized 9.4kgs of herbal cannabis with an estimated value of €188,000 at Dublin Port. The illegal drugs were discovered concealed in the cab of a truck […]
Revenue eBrief No. 085/23 – Receipts Tracker in myAccount and ROS Untitled
Revenue eBrief No.085/23 03 April 2023 Receipts Tracker in myAccount and ROS Tax and Duty Manual 38-06-06 Receipts Tracker in myAccount and ROS has been amended as follows: Removal of references to the decommissioning of the Revenue Receipts Tracker App Updated screenshots of log in screens for myAccount and ROS.
Revenue seize herbal cannabis worth over €1.3 million in Dublin and Meath
Revenue seize herbal cannabis worth over €1.3 million in Dublin and Meath Last Friday (31/03/2023), as part of an intelligence-led operation, Revenue officers seized approximately 67.5kgs of herbal cannabis with an estimated value of approximately €1.36 million in the Dublin and Meath areas. The seizure was made as a result of a joint operation conducted […]
Revenue eBrief No. 084/23 – Guidelines for the Exchange of Information between the Corporate Enforcement Authority (CEA) and the Revenue Commissioners
Revenue eBrief No.084/23 31 March 2023 Guidelines for the Exchange of Information between the Corporate Enforcement Authority and the Revenue Commissioners Tax and Duty Manual – Guidelines for the Exchange of Information between the Corporate Enforcement Authority (CEA) and the Revenue Commissioners – has been amended to reflect the establishment of the Corporate Enforcement Authority and […]
Revenue eBrief No.083/23 – Dependent Relative Tax Credit
Revenue eBrief No. 083/23 30 March 2023 Dependent Relative Tax Credit Tax and Duty Manual Part 15-01-27 – Dependent Relative Tax Credit – has been updated. Paragraphs 5 and 6 – specified amount, have been updated for the 2023 year of assessment to €16,780.
Revenue eBrief No.082/23 – The treatment of certain gains and losses on Foreign Currencies for corporation tax purposes
Revenue eBrief No. 082/23 27 March 2023 The treatment of certain gains and losses on Foreign Currencies for corporation tax purposes Tax and Duty Manual Part 04-05-01, which sets out the treatment of certain gains and losses on Foreign Currencies for corporation tax purposes, has been updated to reflect amendments introduced by Finance Act 2022 […]
