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Mandatory Electronic Filing and Payment – Implementation of Phase 4
All VAT registered cases
Any individual taxpayer who avails of the reliefs and exemptions set out below '*
'* 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.
Any individual taxpayer who avails of the reliefs and exemptions set out below '*
| Description of Relief/Exemption | Section in TCA 1997 |
| Retirement annuity contract payments | Section 787 |
| PRSA contributions | Section 787C |
| Overseas pension plans: migrant member relief | Section 787N |
| Retirement relief for sports persons | Section 480A |
| Relief for AVCs | Sections 774 and 776 |
| Artists exemption | Section 195 |
| Woodlands exemption | Sections 140 and 232 |
| Patent income exemption | Sections 141 and 234 |
| Income on which transborder relief is claimed | Section 825A |
| Business expansion scheme relief | Section 489(3) |
| Seed capital relief scheme | Section 489(5) |
| Film relief | Section 481 |
| Significant buildings/gardens relief | Section 482 |
| Interest relief: loan to acquire share in company or partnership | Sections 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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