Revenue eBrief No. 052/23 – Stamp Duty Manual Part 7: section 81AA – Transfers of land to young trained farmers
Revenue eBrief No. 052/23 09 March 2023 Stamp Duty Manual Part 7: Section 81AA – Transfers of land to young trained farmers – updated Section 81AA of the Stamp Duties Consolidation Act (SDCA) 1999 provides for relief from stamp duty on the transfer of agricultural land where the individual acquiring the land: is under 35 […]
Revenue seize drugs worth over €223,000 in Athlone
Revenue seize drugs worth over €223,000 in Athlone Yesterday (08/03/2023), as a result of routine operations, Revenue officers examining parcels at a premises in Athlone seized over 10kgs of herbal cannabis, 10kgs of khat and 114grms of cocaine. The illegal drugs, with an estimated value of over €223,000, were discovered in parcels that had originated […]
Revenue eBrief No. 049/23 – EU Sanctions in response to situation in Ukraine
Revenue eBrief No. 049/23 07 March 2023 EU Sanctions in response to the situation in Ukraine The Tax and Duty Manual on EU sanctions in response to the situation in Ukraine has been updated to include: The most recent sanction measures in place Updated legislative references.
Revenue eBrief No. 050/23 – Revenue eBrief: ROS – Return Preparation Facility (RPF) updated
Revenue eBrief No. 050/23 07 March 2023 Revenue eBrief: ROS – Return Preparation Facility (RPF) updated The Tax and Duty Manual Part 38-06-01B has been updated as follows: Paragraph 4 Availability of RPF and Appendix 1 have been updated to include the release date for Corporation Tax Form 2022 and 2023 Paragraph 6 Working on […]
Revenue eBrief No. 051/23 – PAYE Refunds Failure by Employer to furnish returns
Revenue eBrief No. 051/23 07 March 2023 Tax and Duty Manual 42-04-15 PAYE Refunds Failure by Employer to furnish P35, P45 and P60 up to 2018 The contents of this manual no longer apply, and will be archived as 2018 is outside the four-year time limit.
Revenue publishes list of tax defaulters
Revenue publishes list of tax defaulters Today (07/03/2022), Revenue published the list of tax defaulters in respect of the period 1 October 2022 to 31 December 2022. 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 seize Benzodiazepine tablets worth €175,000 in Dublin
Revenue seize Benzodiazepine tablets worth €175,000 in Dublin Last Friday (03/03/2023), as part of an intelligence-led operation, Revenue officers seized approximately 87,500 Benzodiazepine tablets with an estimated value of €175,000 in Dublin’s North Inner City. This seizure was made as a result of a joint operation conducted by Revenue’s Customs Service, the Garda National Drugs […]
Revenue eBrief No. 046/23 – Stamp Duty Manual – Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings – Updated
Revenue eBrief No.046/23 06 March 2023 Stamp Duty Manual – Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings – Updated Stamp Duty Manual – Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings has been updated to include detailed step-by-step guidance of how to make a repayment claim using the eRepayments system, […]
Revenue eBrief No. 047/23 – Employee payroll tax deductions in relation to non-Irish employments exercised in the State
Revenue eBrief No.047/23 06 March 2023 Employee payroll tax deductions in relation to non-Irish employments exercised in the State The contents of Chapter 5 of Tax and Duty Manual Part 42-04-65 relating to internationally mobile employees and tax equalisation have been removed. More detailed guidance on these matters have been published in Tax and Duty Manual Part 02-04-01 […]
Revenue eBrief No. 048/23 – Payment of Preliminary Corporation Tax
Revenue eBrief No. 048/23 06 March 2023 Payment of Preliminary Corporation Tax Tax and Duty Manual Part 41A-07-02, Payment of Preliminary Corporation Tax, has been updated by the insertion of: A new paragraph 6 on section 959AM(3A), introduced in Finance Act 2021, which deals with corporation tax payments in a leap year or the year […]
