Mandatory E-Filing of certain Tax Returns and Payments after 1 June 2011
Important Notice
Please read this important note before you view Form CT1 2011
Please note Revenue has introduced important changes regarding how companies file their tax returns.
Returns/payments due on or after 1 June 2011 must be made by companies on-line through the Revenue On-Line Service (ROS), where they are not already the subject of such a requirement.
Companies must file all their specified tax returns electronically, including Form CT1 Supplement and/or Form 46G(Company) as applicable, with effect from 1 June 2011.
Companies can benefit from an extension to existing deadlines for paying tax and filing returns where they both pay and file using ROS. The existing time limits have been extended to the 23rd of the month for Corporation Tax, Relevant Contracts Tax, VAT and Employer PAYE/PRSI.
Information on the benefits of using ROS and the three-step registration process that will enable a company to file it's tax return electronically.
Revenue may exclude a company from it's obligation to pay and file electronically, if Revenue is satisfied that the company does not have the "Capacity" to do so. See below for exclusion conditions.
Exclusion from Mandatory Electronic Filing and Payment of Tax
"Capacity" means access to the technology, including both hardware and software, by which either or both a specified return or the payment of any specified liabilities may be made by electronic means and, in the case of an individual, also means not prevented by reason of age, or mental or physical infirmity from either or both making a specified return or paying any specified liabilities by electronic means.
If you consider that you qualify for an exclusion you can apply in writing stating your reason(s) to Customer Services Branch at the following address:
Office of the Revenue Commissioners,
Planning Division,
1st Floor,
Bishop's Square,
Redmonds Hill,
Dublin 2.
Where Revenue does not approve a request for exclusion, the customer has a right to make a formal appeal in writing to the Appeal Commissioners.
Form CT1 2011 (PDF, 481KB)