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Timestamp: 2017-10-23 04:03:23
Document Index: 377208924

Matched Legal Cases: ['art 38', 'art 37', 'art 05', 'art 38', 'art 38', 'art 05', 'art 18']

Published on Thu 27 of Apr, 2017
Revenue eBrief No. 39/17: Corporation Tax (CT1) Returns for 2016 and 2017, Forms 46G (Company)
Tax and Duty Manual Part 38-02-1 2 (PDF, 473KB) has also been updated to include reference to the main changes to the 2016 CT1 return.
An updated version of the MS Excel 46G Return Tool (XLS, 707KB) (spreadsheet) is now available directly from www.revenue.ie. This will cater for accounting periods ending in 2017 and for the 2016 year of assessment.
There will be ongoing communication updates on these changes available on www.revenue.ie (on the ROS login page ).
ROS - Extension of Pay & File Deadline for ROS Customers for 2017 Today, 25 April 2017
Published on Tue 25 of Apr, 2017
ROS - Extension of Pay &amp; File Deadline for ROS Customers for 2017
Revenue Technical Service (RTS) for Agents and Taxpayers
Published on Wed 19 of Apr, 2017
Revenue eBrief No. 35/17: Revenue Technical Service (RTS) for Agents and Taxpayers
Tax and Duty Manual Part 37-00-00a (PDF, 692KB), has been updated to incorporate the information contained in the “RTS Guidelines” document. The manual now contains comprehensive information regarding the operation and governance of the RTS. New/updated areas include the following:
A new query submission form – Form RTS 1A
Duration of opinions
Updated details for Queries Management Officers (QMOs)
Revenue eBrief No. 37/17: VAT treatment of education and vocational training
VAT Tax and Duty Manual Part 05-59 (PDF, 678KB) has been updated to set out the VAT treatment applicable to education and vocational training and retraining services.
Power to call for the production of books, information etc. - Section 900 Taxes Consolidation Act 1997
Published on Thu 13 of Apr, 2017
Section 900 Taxes Consolidation Act 1997 - Power to call for the production of books, information etc.
Tax and Duty Manual Part 38-04-04 is now being published in separate parts in the Powers folder, each part dealing with a relevant section of the Act. The first of these, Part 38-04-04-a , (PDF, 523 KB), deals with Section 900, which relates to the power to call for the production of books, information etc.
This power is for use where the authorised officer has formed an opinion that the taxpayer has relevant books, records or other documents, as defined, or is in a position to supply information, explanations or particulars, relevant to the establishment of his or her tax liability but fails to produce them on being requested to do so.
The power is in relation to books, records and other relevant documents not including Returns required to be delivered under other provisions of the Acts.
PAYE Modernisation – Report on Public Consultation Process
Published on Mon 03 of Apr, 2017
Revenue eBrief No. 29/17: PAYE Modernisation – Report on Public Consultation Process
Following the 2017 Budget Day announcement by the Minister for Finance, Revenue launched a public consultation process to afford stakeholders the opportunity to contribute to the modernisation of the PAYE system.
By the closing date of 12 December 2016, 77 responses were received from accountants, tax practitioners, employers, individuals, representative bodies, payroll agents and payroll software developers. Revenue’s initial response to the issues raised is outlined in the Report on the Public Consultation Process (PDF, 554 KB)
Revenue would like to thank those who responded and recognises the time and effort that went into the comments and contributions received.
Published on Fri 03 of Mar, 2017
Revenue eBrief No. 23/17: Code of Practice for Revenue Audit and other Compliance Interventions
The Code of Practice for Revenue Audit and other Compliance Interventions (2.41MB) has now been updated and is available on the Revenue website under Tax Practitioners, Codes of Practice.
This Code of Practice for Revenue Audit and other Compliance Interventions is effective from 22 February 2017 as regards all compliance interventions that are notified on or after that day.
As regards Compliance Interventions, notice of which has been given, but which had not been settled before the 22 February 2017, the taxpayer may choose whether the settlement is made under the terms of this Code of Practice or the Code of Practice for Revenue Audit and other Compliance Interventions published on 20th November 2015.
Audio Podcast - Summary of February 2017 Revenue Commissioners eBriefs
Published on Tue 28 of Feb, 2017
Revenue eBrief No. 21/17: Opticians in employment
Tax and Duty Manual Part 05-02-07 (78KB) sets out the types of payments, made by optometrists and dispensing opticians in employment, which can be allowed as an expense deduction under section 114 of the Taxes Consolidation Act 1997.
The Manual has been updated to reflect the fact that responsibility for the registration of such persons transferred to the Optical Registration Board at CORU (Ireland’s multi-profession health regulator) with effect from 31 October 2015.
Tax &amp; Duty Manual pdfPart 18-02-11 (133KB) (Electronic Relevant Contracts Tax System) has been revised to take into account updates and enhancements to the eRCT system. The updates, which came into effect from December 2016 are outlined below.