Revenue eBrief No. 88/17

03 October 2017

Self-Assessed Taxes Refunds Procedures

Tax and Duty Manual Part 41-00-40 on the processing of refunds for Income, Corporation and Capital Gains Taxes (the self-assessed taxes) has been updated.

As refunds are issued promptly, customers (or their agents) who want to have their refund offset against other liabilities should notify their instructions for offset on ROS when filing the relevant return. In such situations, it is important that the offset tickbox is marked, before submitting the return.