Payment Notification
In the new system, a principal contractor must notify Revenue of the gross payment, prior to making the payment to the subcontractor. Revenue will respond by authorising the principal to deduct tax, if any, from the payment. Payment Notification - video
ROS enhancement to allow users to save multiple partially saved RCT Documents (PDF, 13KB) - Revised procedures for Tax Clearance in respect of Public Service Contracts, Grants, Subsidies and similar type payments (Department of Finance Circulars 43/2006 and 44/2006) (PDF, 30KB) - Updated 26th July 2012
- Contact details for your Local Revenue District (PDF, 69KB)
Payment Notifications - retrieving Deduction Authorisations from the ROS inbox
When a principal inputs and submits a Payment Notification (PN) on ROS, they will receive a copy of the submitted PN detail as an inbox document in their ROS inbox. Where a batch of PNs are input by the principal, they should receive one inbox document which will include a copy of each submitted PN detail (one line item per PN detail).
When the inbox document is opened the principal will notice that the document is titled "Payment Notification Acknowledgement". When the principal clicks on a line item this will expand the line item, showing the details included on the Deduction Authorisation. The principal can print this line item to obtain a paper copy of the Deduction Authorisation. To print all Deduction Authorisations, the principal should select the "Print All" option which is located at the top left hand side of the inbox document.
The principal can also choose to view/download all line items in either CSV or XML format (this option is located at the top right hand side of the inbox document) which will allow the principal to upload the information to their in-house accounting system.