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Bookkeepers Ireland Blog

Mandatory Electronic Filing and Payment – Implementation of Phase 4

Published on Sat 24 of Mar, 2012
All VAT registered cases
Any individual taxpayer who avails of the reliefs and exemptions set out below '*

Description of Relief/ExemptionSection in TCA 1997
Retirement annuity contract paymentsSection 787
PRSA contributionsSection 787C
Overseas pension plans: migrant member reliefSection 787N
Retirement relief for sports personsSection 480A
Relief for AVCsSections 774 and 776
Artists exemptionSection 195
Woodlands exemptionSections 140 and 232
Patent income exemptionSections 141 and 234
Income on which transborder relief is claimedSection 825A
Business expansion scheme reliefSection 489(3)
Seed capital relief schemeSection 489(5)
Film reliefSection 481
Significant buildings/gardens reliefSection 482
Interest relief: loan to acquire share in company or partnershipSections 248, 248 (as extended by Section 250) and 253


'* as per 2010 or subsequent F11 Communication with taxpayers

Letters will issue shortly to taxpayers advising them of the obligations that will apply from 1 June and of the steps that need to be taken to ensure compliance from that date.

Revenue will write to Tax agents advising them of all of their clients who will be included in Phase 4.

Details of the categories of taxpayers already covered by Mandatory Electronic Filing and Payment of Tax provisions are available on the Mandatory eFiling section of the Revenue website
Exclusion criteria

The Revenue Commissioners may, on application, exclude a taxpayer from their obligation to pay and file electronically if Revenue is satisfied that the taxpayer does not have the capacity to do so. In this context “capacity” means sufficient access to the Internet and, in the case of an individual, also means not prevented by reason of age, or mental or physical infirmity from filing or paying electronically. A taxpayer has a right to appeal a decision not to exclude them to the Appeal Commissioners.
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