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News and Information for Bookkeepers on Bookkeeping and related topics such as tax, computers and payroll
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Published on Fri 10 of Jun, 2016
Revenue eBrief No. 58/16: ROS extended to accept additional taxes, interest and penalties

Revenue is extending the Revenue On-Line Service to accept payments in respect of 13 additional taxes, including interest and penalties and certain 'other payments' (see Appendix). It will also be possible to make payments on foot of Audit and Notice of Attachment activity.

ROS is also being upgraded to facilitate the filing (and payment) of Natural Gas Carbon Tax (NGCT) and Solid Fuel Carbon Tax (SFCT).

Full details are set out in Sections 4 and 5 (Page 6 of this PDF) of Tax and Duty Manual: On-line Payments on myAccount and ROS (PDF, 118KB)
Published on Fri 10 of Jun, 2016
Revenue eBrief No. 57/16: On-Line Payment of Taxes - myAccount

myAccount – a new way for Revenue customers to pay their taxes on-line.

With effect from 11 June 2016, Revenue is providing a new on-line payment facility via myAccount. The new facility will enable non-ROS customers to make on-line payments of tax, interest and penalties for a wide range of taxes and 'other payments' (See Appendix for Details). The new system will also facilitate the on-line payment of liabilities arising on foot of Audit (for example, where a part payment is made in advance of the liability being fully agreed/quantified) and where a customer has been served with a Notice of Attachment.

Full details are set out in Section 3 (Page 2 of this PDF) of Tax and Duty Manual: On-line Payments on myAccount and ROS (PDF, 118KB)
Published on Mon 09 of May, 2016
Revenue eBrief No. 50/16: Recent enhancements to VAT Return of Trading Details (RTD) in ROS

All VAT-registered traders are required by Regulation 24(1) of the Value-Added Tax Regulations 2010 S.I. No. 639 of 2010 (PDF, 252KB) to submit a VAT Return of Trader Details (RTD) on an annual basis, following the end of the annual VAT accounting period.

Until recently, VAT RTD functionality in ROS was limited relative to that available for other returns. Among other issues, outstanding RTDs were not included in the list of outstanding returns, RTDs submitted through ROS could not be subsequently amended, and the ROS Returns screen showed the date of the VAT3 period in which an RTD was issued rather than the actual period of the RTD.

As part of the ongoing redevelopment of the VAT RTD by Revenue, a package of enhancements to further integrate RTD functionality in ROS was implemented in April 2016. This development does not change any of the existing arrangements for processing RTDs, but provides the following enhancements to the user experience in ROS:

  • A facility to amend a VAT RTD already submitted through ROS, making the previous submission inactive;
  • A validation check is performed against VAT3s filed during the period of the RTD where a Nil RTD is entered. If there are positive values in the VAT 3 returns for the relevant period, the RTD will be rejected with a message notifying the filer of same;
  • Inclusion of the VAT RTD return in the list of outstanding returns for Agent/User. Previously, the RTD was not shown on this list when it was outstanding;
  • Update of the "ROS Returns" screen to display the correct dates for the VAT RTD period. ROS previously displayed the dates of the last VAT3 period rather than the dates of the VAT RTD period in the "Returns" list screen.

As notified in eBrief No. 51/14 , when a customer files a claim for repayment/refund of credit under any tax-head and there is an outstanding VAT RTD with a due date within the previous 12 months, then that repayment/refund will be automatically withheld. The outstanding VAT RTD and any other outstanding returns will be notified to the customer in a 'Notice of Returns Outstanding' letter issued by the Collector-General.

Outstanding RTDs for all periods will be displayed for each customer in ROS. Accordingly, a relatively large number of outstanding Returns may be listed in cases where Customers or their agents have not met the requirement to file an RTD annually for each VAT-registered case. As noted above, only outstanding RTDs which were due on any date within 12 months of the claim date will automatically result in a repayment being withheld. Outstanding RTDs listed in ROS from previous periods are shown for information, as Returns which are outstanding for up to six years may, in specific circumstances, be requested by Revenue officials in the course of a compliance intervention as provided in S.84(3) VATCA 2010.

Revenue is currently reviewing the possibility of introducing a rule in ROS which will only display outstanding RTDs with a due date which is less than six years from current date. This would have the effect of removing all outstanding RTDs listed with a due date falling before 2010 or earlier i.e. outside the six-year document retention period as specified in S.84(3) VATCA 2010.
Published on Fri 06 of May, 2016
Revenue eBrief No. 49/16: Tax Treatment of Flight Crew Members

Section 127B TCA 1997 provides for the taxation under Schedule E of employment income arising to a flight crew member in respect of an employment exercised aboard an aircraft operated in international traffic where the place of effective management of the enterprise operating the aircraft is in this State.

The Tax and Duty Manual Part 05-05-29 (PDF, 141KB) has been updated to include the rates of USC chargeable for the years 2011 to 2016.
Published on Fri 06 of May, 2016
Revenue eBrief No. 48/16: Non-Filing of Returns - Prosecution and Penalty Programmes

The Tax and Duty Manual Non Filing of Returns - Prosecution and Penalty Programmes (PDF, 194KB) has been updated as follows:

Previous references to DEU/PRU (Dedicated Enforcement Unit/Penalty Recovery Unit) have been amended to DEU/Penalties and VAT Prosecutions Unit. The Manual has also been amended to include the imposition of a penalty on an employer who fails to make a return of LPT having been instructed to do so by Revenue.

Appendix 7 - Penalty Notice for LPT - This is a new Appendix to the Guide.

Appendix 8 - Notice of Opinion for PAYE/PRSI - The address in the first sentence has been amended to Bishop Street, Newcastlewest, Co Limerick.
Appendix 9 - Notice of Opinion for VAT__ - The address in the first sentence has been amended to Bishop Street, Newcastlewest, Co. Limerick.

Appendix 10 - Notice of Opinion for LPT - This is a new Appendix to the Guide.
Published on Tue 26 of Apr, 2016
ROS Customer Update

Electronic payment transfer is a faster, less expensive and more secure way of receiving your tax refund/repayment. Mandatory eRepayment is already in place for taxes such as VAT and Corporation Tax and a number of refund schemes administered by Revenue.

Effective from 3rd May 2016, if you are a mandatory eFiler for any of the taxes/duties, fees/levies listed below, any future refunds/repayments due to you will be paid electronically to a bank account nominated by you.

  • Income Tax
  • Employers PAYE/PRSI
  • Relevant Contracts Tax
  • Customs & Excise Duties
  • Vehicle Registration Tax
  • Capital Gains Tax
  • Excise Licence
  • Capital Acquisitions Tax
  • Professional Services Withholding Tax
  • Environmental Levy
  • Dividend Withholding Tax
  • Betting Duty

Please login to ROS as soon as possible and update the bank account details you wish to use for any future refunds/repayments that may be due to you. This will avoid any delays in processing your refund/repayment which will be withheld in the absence of bank account details after 3rd May 2016.

To update your bank account details on ROS, go to Manage Bank Accounts on the My Services homepage and Select Manage EFT in the Refunds section. You will need to input the BIC and IBAN of the bank account you wish to use for refunds/repayments. The account must be in a bank within the Single Euro Payments Area (SEPA) zone.

ROS provides the most secure way of updating your bank account details. Revenue will never request you to provide bank account details via email.

Revenue Commissioners
Published on Fri 22 of Apr, 2016
Revenue eBrief No. 42/16: VAT - "Cancellation of a registration number – special provisions for notification and publication" (section 108D)

The VAT Consolidation Act 2010 (VATCA) was amended by Finance Act 2015 to include a new section, section 108D. This section provides that where a VAT registration number is cancelled, the Revenue Commissioners may, where it appears necessary to do so for the protection of the Exchequer, advise the suppliers to the business to whom the cancelled number relates, of the cancellation. They may also publish certain particulars of the cancelled registration number in Iris Oifigiúil and in other publications or media.

Section 108D is an anti-fraud measure and will enable Revenue to protect VAT revenues by ensuring that suppliers, in particular suppliers in other Member States, are aware of the cancellation of that particular VAT registration number and will charge VAT on future supplies.

Further details are available in Chapter 01(a) (PDF, 112KB) of the Value-Added Tax Manual on the Revenue website.
Published on Thu 14 of Apr, 2016
EU VAT Action Plan: Simplify rules for small start-up e-commerce businesses.

On 7 April 2016 the Commission adopted an Action Plan on VATpdf(343 kB) Choose translations of the previous link – Towards a single EU VAT area. The Action Plan sets out immediate and urgent actions to tackle the VAT gap and adapt the VAT system to the digital economy and the needs of SMEs. It also provides clear orientations towards a robust single European VAT area in relation to the definitive VAT system for cross-border supplies and proposes options for a modernised policy on EU rules governing VAT rates.

Read about the Key actions the EU Commission are planning
Action Plan on VAT

Published on Thu 14 of Apr, 2016
Revenue eBrief No. 3/16: Surcharge for Late Submission of Returns

Part 47-06-08 (PDF, 68KB) - Surcharge for late submission of Returns - of the Tax and Duty Manuals has been amended to take account of a change to the Late Return Surcharge imposed by Section 1084 TCA 1997.

With effect from 23 December 2014 (the date of passing of Finance Act 2014) a taxpayer will not be liable to a surcharge where a penalty is applied under section 1077E for the deliberate or careless making of an incorrect return, provided the return was made in a timely manner in the first instance.
Published on Tue 12 of Apr, 2016
Revenue eBrief No. 37/16: New appeals process - issuing of Revenue 'settlement' letters

The Finance (Tax Appeals) Act 2015 was commenced on 21 March 2016. This Act contains provisions relating to the transition from the old appeals process to the new one. Some of these provisions deal with those appeals that were still with Revenue on 21 March 2016 and had not yet been referred to the Appeal Commissioners to arrange a hearing.

Revenue has a statutory obligation (under section 31 of the Act), unless it now considers that the particular assessment, decision, determination, action etc. should not be upheld, to refer such 'unsettled' appeals to the new Tax Appeals Commission (TAC) as soon as practicable after 21 March 2016. Revenue is required to request each appellant to indicate if he or she wishes to either settle the appeal by agreement with Revenue or to have the appeal referred to the TAC. Where an appellant indicates a wish to settle the appeal by agreement but agreement is not then reached, Revenue is also required to refer the appeal to the TAC.

Revenue will be sending a 'settlement' letter to appellants and their agents during the month of April. To ensure consistency of approach across the different parts of Revenue dealing with appeals, Revenue has designed a standard template letter that is to issue in all cases regardless of whether there has been recent communication with the appellant about the appeal or whether the appellant is already in discussions with Revenue. The letter will be issued with a pre-formatted reply notice containing the two alternative options (immediate referral to the TAC or settlement negotiations) that appellants should complete and return to Revenue.

Appellants/agents are being given 30 days to return this notice. At the end of this 30-day period, the further timeframe being allowed for settlement discussions is three months. Where appellants/agents do not reply within the 30 day timeframe it will be assumed that they wish the matter to be referred to the TAC without further negotiation.

Further information in relation to Tax and Duty Appeals can be found in the Tax and Duty Appeals Manual (PDF, 1.04MB).
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