Revenue eBrief No.193/21 – Capital Acquisitions Tax Collection and Enforcement Guidelines
Revenue eBrief No. 193/21 21 October 2021 Capital Acquisitions Tax Collection and Enforcement Guidelines Tax and Duty Manual – Capital Acquisitions Tax Collection and Enforcement Guidelines – has been amended as follows: Paragraph 1.4 on group thresholds has been updated to clarify when a parent falls within Group A or Group B. Appendix 3 has been updated to reflect […]
Revenue eBrief No.194/21 – Form 1 (IREF) 2020 Filing Deadline Extension
Revenue eBrief No. 194/21 21 October 2021 Form 1 (IREF) 2020 Filing Deadline Extension Form 1 (IREF) 2020 is now available on the Revenue website. The return filing and payment date for IREFs, with an obligation to submit the Form 1 (IREF) via MyEnquiries, is Wednesday, 17 November 2021. When remitting an electronic payment, as instructed on the […]
Revenue eBrief No.195/21 – Central Register of Beneficial Ownership of Trusts
Revenue eBrief No.195/21 21 October 2021 Central Register of Beneficial Ownership of Trusts Trustees of relevant trusts are reminded that the date to register details of the beneficial ownership of their trust on the Central Register of Beneficial Ownership of Trusts (CRBOT) is 23rd October 2021 for trusts that were established on or before 23rd April […]
Revenue eBrief No.190/21 – ROS Pay and File 2021
Revenue eBrief No. 190/21 20 October 2021 ROS Pay and File 2021 The Pay and File deadline for ROS customers is Wednesday 17 November 2021, provided that the 2020 Form 11 return is filed and the appropriate payment is made through ROS for: Preliminary Tax for 2021, and Income Tax balance due for 2020. The extension does not apply where […]
Revenue seize drugs worth over €294,000 in Athlone
Revenue seize drugs worth over €294,000 in Athlone Yesterday, (18/10/2021), as part of routine operations, Revenue officers examining parcels at a premises in Athlone seized over 15kgs of illegal drugs, including herbal cannabis and 3-chloromethcathinone (CMC) crystals. The illegal drugs, with a combined estimated value of more than €294,000, were discovered concealed in parcels labelled […]
Revenue seize cigarettes and tobacco worth over €41,000 in Cork
Revenue seize cigarettes and tobacco worth over €41,000 in Cork Yesterday, (17/10/2021), as part of an intelligence led operation, Revenue officers seized 33,000 unstamped cigarettes and over 24 kgs of ‘roll your own’ tobacco, with a combined retail value of €41,800, representing a potential loss of the Exchequer of €32,700. The illegal cigarettes, branded ‘Richmond’ […]
Revenue eBrief No.189/21 – Receipts Tracker in myAccount and ROS
Revenue eBrief No. 189/21 15 October 2021 Receipts Tracker in myAccount and ROS Tax and Duty Manual Part 38-06-06 – Receipts Tracker in myAccount and ROS – has been updated. Amendments have been made throughout to reflect the deactivation of the Revenue Receipts Tracker App (RRTA) and to update screenshots. Paragraph 5.2 has been updated […]
Revenue eBrief No.187/21 – Budget 2022 – Excise Duty Rates
Revenue eBrief No. 187/21 14 October 2021 Budget 2022 – Excise Duty Rates Changes have been made to excise duty rates as part of Budget 2022. Further details are available in Tax and Duty Manual Budget 2022 – Excise Duty Rates. The Tax and Duty Manuals (TDMs) Tobacco Products Tax and Accounting for Mineral Oil Tax Manual […]
Revenue eBrief No.188/21 – Inward Processing – goods imported from the UK for repair
Revenue eBrief No. 188/21 14 October 2021 Inward Processing – goods imported from the UK for repair A new section (2.6.1) has been added to the Tax and Duty Manual on Inward Processing, outlining the procedure for goods imported from the UK for repair provided for under the EU/UK Trade and Cooperation Agreement.
Revenue eBrief No.186/21 – Allowances and Reliefs for individuals over 65 and individuals caring for those over 65
Revenue eBrief No. 186/21 12 October 2021 Allowances and Reliefs for individuals over 65 and individuals caring for those over 65 The examples contained in Tax and Duty Manual Part 15-01-26 – Allowances and Reliefs for individuals over 65 and individuals caring for those over 65 – have been refreshed and updated.
