Revenue eBrief No. 147/22 – iXBRL – 2022 taxonomies now being accepted
Revenue eBrief No. 147/22 19 July 2022 iXBRL – 2022 taxonomies now being accepted Tax and Duty Manual Part 41A-03-01 has been updated to reflect the release of three new iXBRL taxonomies. Revenue is now accepting iXBRL submissions tagged with the 2022 Irish Extension taxonomies – FRS 101 Irish Extension 2022, FRS 102 Irish Extension 2022 […]
Revenue eBrief No. 145/22 – Computational Examples in Tax and Duty Manuals
Revenue eBrief No. 145/22 18 July 2022 Computational Examples in Tax and Duty Manuals The computational examples throughout the following Tax and Duty Manuals have been updated to reflect the position for the current year of assessment: Part 15-01-05 – Incapacitated Child Tax Credit Part 15-01-13 – Repayments under Section 460 Taxes Consolidation Act 1997 […]
Revenue eBrief No. 144/22 – ROS Form CT1 2022 – the CT return for accounting periods ending in 2022
Revenue eBrief No. 144/22 15 July 2022 ROS Form CT1 2022 – the CT return for accounting periods ending in 2022 A new Tax and Duty Manual Part 38-02-01G highlights the updates in the Form CT1 2022, including updated and mandatory questions. The panels which have been updated are: Company Details Trading Results Extracts from Accounts Irish Rental Income Irish Investment and Other […]
Revenue eBrief No. 143/22 – Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc.
Revenue eBrief No. 143/22 13 July 2022 Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc. Tax and Duty Manual Part 05-01-24 – Taxation of Exam Setters, Exam Correctors, Exam Attendants, Invigilators, etc. – has been updated to include reference to the Code of Practice for Determining Employment Status and to make reference to Exam […]
Revenue seize cigarettes in Meath and cash in Dublin
Revenue seize cigarettes in Meath and cash in Dublin Today (12/07/2022), as part of routine operations and with the assistance of detector dog Bill, Revenue officers seized over 1.5 million ‘Rothmans’ branded cigarettes from a commercial premises in County Meath. The illicit cigarettes originated in Belgium and had a retail value of more than €1.1 […]
Revenue seize cocaine worth over €1 million at Dublin Airport
Revenue seize cocaine worth over €1 million at Dublin Airport Yesterday (11/07/2022), as part of an intelligence led operation, Revenue officers seized approximately 16kgs of cocaine, with an estimated value of €1.1 million, at Dublin Airport. The seizure was made as a result of a joint operation conducted by Revenue’s Customs Service, the Garda National […]
Revenue eBrief No. 141/22 – Dependent Relative Tax Credit
Revenue eBrief No. 141/22 08 July 2022 Dependent Relative Tax Credit Tax and Duty Manual Part 15-01-27 – Dependent Relative Tax Credit – has been updated to confirm that the specified amount for the 2022 year of assessment is €16,156.
Revenue eBrief No. 142/22 – War of Independence – Special Allowances and Military Service Pensions
Revenue eBrief No. 142/22 08 July 2022 War of Independence – Special Allowances and Military Service Pensions Tax and Duty Manual Part 42-04-27 War of Independence – Special Allowances and Military Service, has been updated to clarify that surviving spouses, children and dependants of veterans qualify for an exemption from tax in respect of War of Independence Pensions.
Revenue eBrief No. 139/22 – Securitisation Regulation (Regulation (EU) 2021/557 of the European Parliament and of the Council of 31 March 2021); Notification of investment ('NOI')
Revenue eBrief No. 139/22 04 July 2022 Securitisation Regulation (Regulation (EU) 2021/557 of the European Parliament and of the Council of 31 March 2021); Notification of investment (‘NOI’) Regulation (EU) 2021/557 of the European Parliament and of the Council of 31 March 2021 entered into force on 9 April 2021. It provides that an investor in a […]
Revenue eBrief No. 138/22 – Irish Real Estate Funds (IREF) July 2022 filing – updated Form IREF available
Revenue eBrief No. 138/22 30 June 2022 Irish Real Estate Funds (IREF) July 2022 filing – updated Form IREF available A new version of the Form IREF is now available on the Revenue website in the Related Forms panel. Irish Real Estate Funds (IREFs) with accounting periods ending between 1 July 2021 and 31 December 2021 are […]