Revenue eBrief No. 46/11
05 August 2011
Mandatory Electronic Filing and Payment of Tax ? Implementation of Phase 3B
The Tax Returns and Payments (Mandatory Electronic Filing And Payment of Tax) Regulations 2011 provides that returns and payments due on or after 1 October 2011 must be filed electronically by employers with more than 10 employees.
Communication to taxpayers
In the week commencing 8 August 2011, Revenue will issue letters to over 5,000 taxpayers, identified as Phase 3B mandatory electronic filers.
Revenue will also send advisory copies of these letters to tax advisors on the 5 August, together with a list of their Phase 3B clients.
The Revenue Commissioners may, on application, exclude a person from the obligation to pay and file electronically if they are satisfied that the person does not have the capacity to do so and in this context "capacity" is taken to mean sufficient access to the Internet and, in the case of an individual, is not prevented by reason of age, physical or mental infirmity from filing and paying electronically.
A person aggrieved at a failure by the Revenue Commissioners to exclude them from the requirements may appeal that failure to the Appeal Commissioners. An excluded person may, if circumstances change, have that exclusion revoked.