Revenue eBrief No. 045/23 – The Administration & Control of Tax Warehouses Manuals Parts 1, 2 & 3
Revenue eBrief No. 045/23 03 March 2023 The Administration & Control of Tax Warehouses Manuals Parts 1, 2 & 3 The Administration & Control of Tax Warehouses Manuals – Part 1, Part 2 and Part 3 have been updated to reflect section 47 of the Finance Act 2021, that amended Part 2 of the Finance Act 2001 […]
Revenue eBrief No. 043/23 – C&E Tan reports available on ros
Revenue eBrief No.043/23 01 March 2023 C&E Tan reports available on ros Tax and Duty Manual – C&E Tan reports available on ROS – has been updated to include details of new reports. These reports will be available from 14:00 on 01/03/2023 for Importers and Payers of Import declarations
Revenue seize herbal cannabis at Dublin Port and chewing tobacco in Meath
Revenue seize herbal cannabis at Dublin Port and chewing tobacco in Meath Yesterday (28/02/2023), as a result of routine operations and with the assistance of detector dog James, Revenue officers seized over 2kgs of herbal cannabis with an estimated value of more than €42,000 at Dublin Port. The illegal drugs were discovered in a parcel […]
Revenue seize herbal cannabis worth €70,000 in Kildare
Revenue seize herbal cannabis worth €70,000 in Kildare Yesterday (27/02/2023), as part of an intelligence-led operation, Revenue officers seized approximately 3.5kgs of herbal cannabis with an estimated value of €70,000 following the search, under warrant, of a premises in Kildare. The seizure was made as a result of a joint operation conducted by Revenue’s Customs Service, […]
Revenue eBrief No. 039/23 – Part 02-04-01 – Tax Equalisation Arrangements
Revenue eBrief No.039/23 27 February 2023 Tax Equalisation Arrangements Tax and Duty Manual Part 02-04-01 – Tax Equalisation Arrangements – is a new tax and duty manual. This manual outlines Revenue’s treatment, for Irish income tax purposes, of tax equalisation arrangements that apply to employees who are assigned from abroad to carry out duties of employment in the […]
Revenue eBrief No. 040/23 – Foreign Account Tax Compliance Act (FATCA)
Revenue eBrief No. 040/23 27 February 2023 Foreign Account Tax Compliance Act (FATCA) Tax and Duty Manual Part 38-03-22 Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland, and Tax and Duty Manual Part 38-03-25 Filing Guidelines for Foreign Account Tax Compliance Act (FATCA) have been updated. Paragraph 4.3 of TDM 38-03-22, […]
Revenue eBrief No. 041/23 – Capital Acquisitions Tax Manual – Part 15 Insurance Policies
Revenue eBrief No. 041/23 27 February 2023 Capital Acquisitions Tax Manual – Part 15 Insurance Policies Capital Acquisitions Tax Manual – Part 15 Insurance Policies – has been amended at paragraph 15.4.1 to provide information on obtaining Revenue approval for new policy products.
Revenue eBrief No. 042/23 – PAYE/USC Regulations – Emergency Tax
Revenue eBrief No. 042/23 27 February 2023 PAYE/USC Regulations – Emergency Tax Tax and Duty Manual Part 42-04-24a ‘PAYE/USC Regulations – Emergency Tax’ has been updated to reflect the increase in tax bands introduced by Finance Act 2022. In addition, examples throughout the manual have been updated including relevant references to information on the Revenue website.
Revenue eBrief No. 037/23 – Stamp Duty Tax and Duty Manual – "Section 31E: Stamp duty on certain acquisitions of residential property (10% rate of duty)" – Updated
Revenue eBrief No. 037/23 24 February 2023 Stamp Duty Tax and Duty Manual – “Section 31E: Stamp duty on certain acquisitions of residential property (10% rate of duty)” – Updated Tax and Duty Manual (TDM) – Stamp duty on certain acquisitions of residential property (10% rate of duty) – contains guidance on the application of section […]
Revenue eBrief No. 038/23 – Amendments to Revenue Pensions Manual
Revenue eBrief No. 038/23 24 February 2023 Amendments to Revenue Pensions Manual A number of updates have been made to the Revenue Pensions Manual. The main changes are highlighted below. Chapter 1 – Introduction This chapter has been updated to set out the legislation governing the tax treatment of and, contributions to Pan-European Pensions Products […]
