Revenue eBrief No. 206/19
09 December 2019
Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland
Tax and Duty Manual Part 38-03-22 has been updated at paragraph 4.3.
The update contains a summary of a new FAQ the IRS has issued regarding the non-reporting of TINs by Financial Intuitions from the year 2020 onwards.