Revenue eBrief No. 087/19

24 April 2019

Chapter 04 - Filing a return

Tax and Duty Manual Filing and paying Stamp Duty on Instruments - Chapter 4: Filing the Return has been updated as follows:

1. Section 1 sets out the legal basis for e-filing.  In addition, section 1 confirms that (a) a person who holds a ROS Digital Certificate for other taxes can use the same certificate to file a Stamp Duty return and (b) a person who holds a ROS Debit Instruction (RDI) to pay other taxes needs a separate RDI to pay Stamp Duty.
2. A new section 2 sets out that it is only possible to file a return using a ROS Digital Certificate. It is not possible to file a return using a Tax Advisor Identification Number (TAIN).
3. A new section 3 sets out the steps to be followed to file a return online.
4. A new section 4 contains information about ROS Offline.
5. A new section 5 sets out how to view a return once it has been filed.
6. Subsequent sections have been re-numbered.
7. Section 6 (formerly section 2) contains a definition of a “proxy” return.
8. Section 10 (formerly section 6) provides that a certified copy of the instrument should accompany a paper return.
9. A new section 13 sets out the procedures to be followed where a delay in getting a Local Property Tax (LPT) Property ID could result in the return being filed late.
10. A new section 14 sets out the steps to be followed to check your ROS inbox.
11. A new section 15 explains the role of a ROS Administrator and the use of subcerts.