Revenue eBrief No. 001/23 – Universal Social Charge
Revenue eBrief No. 001/23 06 January 2023 Universal Social Charge Tax and Duty Manual Part 18D-00-01 – Universal Social Charge – has been updated to reflect the following changes resulting from the passing of Finance Act 2022: Paragraph 4 has been updated to account for the increase in the USC rate thresholds in line with increases […]
Revenue eBrief No. 002/23 – Large Corporates Division: Co-Operative Compliance Framework
Revenue eBrief No. 002/23 06 January 2023 Large Corporates Division: Co-Operative Compliance Framework This updated Tax and Duty Manual contains general information on the procedures and operation of the Co-Operative Compliance Framework (CCF) by the Large Corporates Division (LCD).
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Revenue seize 120,000 cigarettes in County Meath Yesterday (05/01/2023), as a result of an intelligence led operation, Revenue officers seized 120,000 cigarettes with an estimated retail value of almost €95,000, representing a potential loss to the Exchequer of approximately €74,000, following the search of a commercial premises in County Meath. The illicit cigarettes, branded ‘NZ […]
Revenue eBrief No. 236/22 – VAT treatment of Printing and Printed Matter
Revenue eBrief No. 236/22 30 December 2022 VAT treatment of Printing and Printed Matter This Tax and Duty Manual Printing and Printed Matter has been updated to outline the new VAT rate for newspapers which will take effect on 01/01/2023. In addition, the following manuals have been updated: E-publications Certain Sanitary Products Management of Special […]
Revenue eBrief No. 235/22 – VAT and Employer Income Tax/PRSI/USC/LPT
Revenue eBrief No. 235/22 29 December 2022 VAT and Employer Income Tax/PRSI/USC/LPT Tax and Duty Manual VAT and Employer Direct Debit Guidelines has been amended at section 12. The sentence “Revenue will request the missed or unpaid Variable Direct Debit payment seven working days after the date the original payment was due” has been deleted […]
Revenue eBrief No. 231/22 – Guidance on Part 35A Transfer Pricing
Revenue eBrief No. 231/22 23 December 2022 Guidance on Part 35A Transfer Pricing Tax and Duty Manual Part 35A-01-01 – Transfer Pricing – has been updated for the following amendments to the transfer pricing rules in Part 35A of the Taxes Consolidation Act 1997: Finance Act 2021 substituted section 835E of the Taxes Consolidation Act 1997, […]
Revenue eBrief No. 227/22 -Payments on Termination of an Office or Employment or Removal from an Office or Employment – has been updated
Revenue eBrief No. 227/22 23 December 2022 Payments on Termination of an Office or Employment or Removal from an Office or Employment Tax and Duty Manual Part 05-05-19 – Payments on Termination of an Office or Employment or Removal from an Office or Employment has been updated as follows: The layout has been amended to follow the […]
Revenue eBrief No. 228-22 – Sea-going Naval Personnel Tax Credit – has been updated
Revenue eBrief No. 228/22 23 December 2022 Sea-going Naval Personnel Tax Credit The availability of the Sea-going Naval Personnel Tax Credit has been extended by one year, to the 2023 year of assessment by Finance Act 2022. Tax and Duty Manual Part 15-01-48 Sea-going Naval Personnel Tax Credit has been updated to reflect this extension. […]
Revenue eBrief No. 229/22 – Tax and Duty Manual Part 05-01-01b Updated
Revenue eBrief No. 229/22 23 December 2022 Tax and Duty Manual Part 05-01-01b Updated Tax and Duty Manual Part 05-01-01b Chapter 2 – Employer-provided vehicles has been updated as follows: Section 6 – updates in respect of the provision of electric charging points and the payment of electricity bills. Section 8 – update to the simplification […]
Revenue eBrief No. 230/22 – Customs Export Procedures Manual
Revenue eBrief No. 230/22 23 December 2022 Customs Export Procedures Manual The Customs Export Procedures Manual has been updated to reflect impending changes to export procedures with the introduction of a new Customs Export System – AES, in January 2023. Changes include: Paragraph 5.6 to include the new official name for Turkey – Türkiye to reflect […]
