Revenue eBrief No. 243/25
17 December 2025
Accounting for Mineral Oil Tax, Tax and Duty Manual
The Accounting for Mineral Oil Tax, Tax and Duty Manual has been updated as follows:
- Paragraph 1.5 Right of Appeal to Tax Appeals Commission inserted to outline all matters related to Excise that may be appealed. This replaces paragraph 15.7 in the previous edition.
- Paragraph 5.1 Agent updated to include the e-linking requirement for a tax agent to be authorised by a taxpayer.
- Section 7. Security (Bond) Requirements revised to reflect current process.
- Section 6. Registration for MOT revised to reflect current processes.
In addition, other minor miscellaneous corrections were made to the Manual.