Revenue eBrief No. 065/22
15 March 2022
Update to manual Part 13-02-05 Surcharge of Certain Undistributed Income of Close Companies
Tax and Duty Manual Part 13-02-05 - Surcharge on Certain Undistributed Income of Close Companies - has been updated as follows:
- The COVID-19 related temporary concession regarding the close company surcharge will only apply to accounting periods ending up to 31 March 2022.
- Normal Close Company Surcharge provisions will apply for accounting periods ending after this date.