Revenue eBrief No. 35/17

19 April 2017

Revenue Technical Service (RTS) for Agents and Taxpayers

Tax and Duty Manual Part 37-00-00a 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)
  • Exchange of information requirements