Category Archives: Taxation
Tax and Duty Manual Part 05-05-19 (PDF, 295KB) has
With effect from 11 June 2016, Revenue is providing a new on-line payment facility via myAccount. The new facility will enable non-ROS
Revenue is extending the Revenue On-Line Service to accept payments
Individuals who incur a current year loss in a trade or profession can claim relief
The Tax and Duty Manual Agents Guide to the Collector General’s Division (PDF, 481KB) has been amended to reflect updates on:
Revenue has received a number of claims for repayment of tax, for individuals who are affected by the High Income Earners Restriction,
Tax and Duty Manual Part 15-01-12 (PDF, 454KB) provides guidelines
Credit in respect of tax deducted from emoluments of certain directors and employees – Section 997A TCA 1997
The purpose of Section 997A is to deny certain directors and employees a credit for tax deducted from their remuneration
Increased compliance interventions in the construction sector – application of the Reverse Charge for VAT and other matters
As outlined in eBrief No. 77/15 (25 August 2015), Revenue has increased its focus on compliance risks in the Construction Sector.
The Collector-General’s office will assume responsibility for tax clearance with effect from 1 April 2016.