Revenue eBrief No. 086/19
24 April 2019
Chapter 5 - Paying the Duty
This Tax and Duty Manual Filing and Paying Stamp Duty on Instruments - Chapter 5: Paying the duty has been updated as follows:
- Section 1 sets out the legal basis for e-payment.
- Section 2 sets out the bank account that an accountable person filing their own return should nominate when setting up their ROS Debit Instruction (RDI).
- In section 3 some of the steps to be followed when setting up an RDI have been re-worded and additional information on bank accounts has been included.
- Section 4 contains information on how to file without making a payment or only making a part payment.
- A new section 5 has been added which contains information on how to make a payment after the return has been filed. Subsequent sections have been re-numbered accordingly.
- Section 6 (formerly section 5) contains updated information for those making payment by Electronic Funds Transfer (EFT).
- A new section 9 contains information on the bank accounts to which valid refunds of Stamp Duty are made.