35 Wolfe Tone St Sligo info@mcdowellaccountants.ie 071 91 69647
Mandatory electronic payments and filing, using Revenue‘s Online Service (ROS), is part of Revenue’s strategy to establish the use of electronic channels as the normal way of conducting tax business. ROS is an internet facility which provides you with a quick and secure facility to pay tax liabilities, file tax returns, access your tax details…
You may have received notification from Revenue in relation to a change in the frequency you must file your tax returns – be it VAT or P30s for employees. To elaborate more on the parameters of this here is an extract from a recent publication : Extension to newly eligible VAT, PAYE/PRSI and…
04 December 2014 Mandatory Disclosure Regime – Finance Bill 2014 amendments Mandatory Disclosure rules impact on certain tax transactions relating to Income Tax, Corporation Tax, Capital Gains Tax, the Universal Social Charge, Value Added Tax, Capital Acquisitions Tax, Stamp Duties and Excise Duties. Section 80, Finance Bill 2014 (as initiated), introduces a number of amendments…
Registering for Tax I am going to start work as a self-employed person – How do I register for Tax? I am starting up a new company – How do I register it for tax? I am setting up a Trust/Partnership – How do I register it for tax? I am now an employer –…
Enhancement to Pre-population of ROS Form 11 ROS release weekend 12/13 May Revenue eBrief 20/11 announced the availability of a facility to obtain a pre-populated ROS Form 11. A ROS release over the weekend of the 12/13 May has made a couple of enhancements to this facility. Payments received from the Department of Social…
Josephine Feehily, Chairman of the Revenue Commissioners, today (26/04/12) announced the publication of Revenue’s annual report for 2011. Speaking at the launch, Ms Feehily said: “Overall I would say last year was a year of really solid performance in challenging circumstances. We can report positive results in virtually all our business areas, good productivity, and…
Finance Bill 2012 – VAT Update The purpose of this Tax Briefing is to outline the principal amendments to the Value Added Tax Consolidation Act 2010 arising from Finance Act 2012. Detailed Notes for Guidance on Finance Act 2012 are available on the Revenue website. Where appropriate, existing leaflets and guidance notes will be amended…
“Cross-border” workers and universal social charge (USC) The rate at which an individual is charged to USC is determined by whether that individual is entitled to a full [1] medical card under Irish or EU [2] legislation. Individuals with such entitlement, who are aged under 70 years, are generally chargeable to USC at a maximum…
Attachment of Wages/Salaries under S.1002 TCA 1997 The Finance Act 2011 extended the power of attachment to wages/salaries in the enforcement of debt due to Revenue. UpdatedGuidelines (PDF, 1.53MB) for Attachment reflecting the Finance Act 2011 changes are published on the Revenue website at: Taxes & Duties – Tax & Duty Manuals Section 16 FOI…
Universal Social Charge Regulations 2011 (S.I. 658 of 2011) The Revenue Commissioners, in exercise of the powers conferred on them by section 531AAB (inserted by section 3 of the Finance Act 2011 (No. 06 of 2011)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), have made Regulations (PDF, 113KB), entitled as above on…
Precious Lite 2022 | All Rights Reserved. Precious Lite theme by Flythemes