Historic eBriefs

2012

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December

21 December 2012
Revenue eBrief No. 73/12
Christmas Period Payment and Banking Arrangements

Revenue eBrief No. 72/12
Value-Added Tax - Section 56 Zero-Rating of Goods and Services

Revenue eBrief No. 71/12
VAT - Reduction in the Farmers' Flat-rate Addition – 1 January 2013.

Revenue eBrief No. 70/12
VAT treatment of the Hiring or Leasing of Means of Transport - Transposition of the 2013 changes to the VAT Place of Services Supply Rules;

14 December 2012
Revenue eBrief No. 69/12
Treatment of Restricted Stock Units by Payroll Operators

13 December 2012
Revenue eBrief No. 68/12
Preliminary Tax Requirements for 2012 - Interaction with Credit for Withholding Taxes - 1. Requirement to pay Preliminary Tax - Dividend Withholding Tax (DWT)

06 December 2012
Revenue eBrief No. 67/12
VAT – New Invoicing Rules – 1 January 2013

05 December 2012
Revenue eBrief No. 66/12
Application of VAT to the supply by a public body of facilities for taking part in sporting and physical education activities

04 December 2012
Revenue eBrief No. 65/12
Important Information for eRCT Customers - Principals and RCT Contracts

03 December 2012
Revenue eBrief No. 64/12
Return by employer of employees who availed of relief under the Special Assignee Relief Programme (SARP)

November

29 November 2012
Revenue eBrief No. 63/12
Value-Added Tax - Section 56 Zero-Rating of Goods and Services

26 November 2012
Revenue eBrief No. 62/12
Monitoring Compliance with Transfer Pricing rules contained in Part 35A TCA 1997

22 November 2012
Revenue eBrief No. 61/12
Extension of eRepayment Facility - Provision of Bank Account Details

20 November 2012
Revenue eBrief No. 60/12
Agent Services and My Services screens in ROS

19 November 2012
Revenue eBrief No. 59/12
eRegistration - Recent Enhancements & Return of Paper Applications - Recent Developments

16 November 2012
Revenue eBrief No. 58/12
RCT for Principal Contractors. Extension of transitional arrangement.

15 November 2012
Revenue eBrief No. 57/12
Update regarding the Submission of Financial Statements in iXBRL

12 November 2012
Revenue eBrief No. 56/12
Tax Treatment of Stocklending/Sale and Repurchase (repo) Transactions

09 November 2012
Revenue eBrief No. 55/12
Reduced Frequency of Tax Returns and Payments - Extension to newly eligible VAT, PAYE/PRSI, and RCT customers - What are the benefits to businesses?

02 November 2012
Revenue eBrief No. 54/12
ROS Enhancements - System Compatibility Checker

Revenue eBrief No. 53/12
2011 Form 11 PRSA relief and Form 1 Surcharge on Undistributed Trust Income - Clarifications - Form 11 - PRSA Relief

October

30 October 2012
Revenue eBrief No. 52/12
Revised arrangements for PAYE Tax Agency Services - Clarification

26 October 2012
Revenue eBrief No. 51/12
Capital Acquisitions Tax - Agricultural Relief - Answers To Commonly Asked Questions on Agricultural Relief

25 October 2012
Revenue eBrief No. 50/12
Domicile Levy

24 October 2012
Revenue eBrief No. 49/12
Extended deadline for ROS Customers in respect of RACs, PRSAs & AVCs

22 October 2012
Revenue eBrief No. 48/12
Tax Treatment of Debt Issuance Costs

18 October 2012
Revenue eBrief No. 47/12
Extended ROS Support Opening Hours for Pay & File 2012 - ROS Technical Helpdesk

10 October 2012
Revenue eBrief No. 46/12
ROS Pay & File Deadline 15th November 2012 - ROS Offline Application

09 October 2012
Revenue eBrief No. 45/12
Advice for Farmers Making Their Form 11 Return: Poor Quality Completion of Forms Draws Unnecessary Attention from Revenue - Background

04 October 2012
Revenue eBrief No. 44/12
New Approaches to Promoting Revenue's Pay and File Campaign

03 October 2012
Revenue eBrief No. 43/12
Interest payments and section 246(3)(h)(I) of the Taxes Consolidation Act 1997

September

21 September 2012
Revenue eBrief No. 42/12
Centralisation of Services in South West Region - Registrations

20 September 2012
Revenue eBrief No. 41/12
Revised Pharmacists Scheme for VAT - Introduction

14 September 2012
Revenue eBrief No. 40/12
Revised arrangements for PAYE Tax Agency Services

August

24 August 2012
Revenue eBrief No. 39/12
Important information for subcontractors on the electronic Relevant Contracts Tax (RCT) system

16 August 2012
Revenue eBrief No. 38/12
Enhancements to ROS Revenue Record

01 August 2012
Revenue eBrief No. 37/12
Changes to the treatment of taxable Illness Benefit paid to PAYE employees by the Department of Social Protection (DSP)

July

31 July 2012
Revenue eBrief No. 36/12
Deduction for income earned in certain foreign states (FED)

30 July 2012
Revenue eBrief No. 35/12
Submission of Financial Statements in iXBRL

24 July 2012
Revenue eBrief No. 34/12
Credit Card Payments Using the Revenue On-Line Service

19 July 2012
Revenue eBrief No. 33/12
EU Emissions Trading Scheme

09 July 2012
Revenue eBrief No. 32/12
Enhancements to eRegistration System - 1. Live Notification of failed or rejected registration applications

04 July 2012
Revenue eBrief No. 31/12
Stamp Duty and Self Assessment - Introduction

02 July 2012
Revenue eBrief No. 30/12
VAT treatment of Services connected with Immovable Property

June

29 June 2012
Revenue eBrief No. 29/12
Special Assignee Relief Programme (SARP)

14 June 2012
Revenue eBrief No. 28/12
New Contact Arrangements for ROS Payments

May

28 May 2012
Revenue eBrief No. 27/12
Tax and Universal Social Charge (USC) treatment of employment income arising to flight crew members

24 May 2012
Revenue eBrief No. 26/12
Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012).

22 May 2012
Revenue eBrief No. 25/12
Repayments, Time Limits and Offsets of Tax

15 May 2012
Revenue eBrief No. 24/12
Enhancement to Pre-population of ROS Form 11 - Payments received from the Department of Social Protection.

April

20 April 2012
Revenue eBrief No. 23/12
VAT Treatment on Supplies of Bread

Revenue eBrief No. 22/12
VAT treatment of Education and Vocational Training and Retraining Services

18 April 2012
Revenue eBrief No. 21/12
Securitisation Transactions

16 April 2012
Revenue eBrief No. 20/12
Tax Briefing Issue No. 01/12

11 April 2012
Revenue eBrief No. 19/12
Capital Acquisitions Tax – Discretionary Trust Tax

04 April 2012
Revenue eBrief No. 18/12
Pay & File for Self Assessed Income Tax and Capital Acquisitions Tax - Use of Revenue On-Line Service - Extension of filing/payment date in 2012

March

23 March 2012
Revenue eBrief No. 17/12
Mandatory Electronic Filing and Payment – Implementation of Phase 4 - Implementation of Phase 4

22 March 2012
Revenue eBrief No. 16/12
Disclosure of information to Mortgagees in Possession (MIP's), Asset Receivers and other Receivers to enable them to meet their obligations under Value-Added Tax legislation.

13 March 2012
Revenue eBrief No. 15/12
Corporation Tax Returns for accounting periods ending in the year ended 31 December 2010 – Compliance Reminder Letters issued to non-filers

12 March 2012
Revenue eBrief No. 14/12
New RCT System - Freezing of subcontractors' rates for first three months in 2012

08 March 2012
Revenue eBrief No. 13/12
Revenue and Department of Social Protection Pensions

Revenue eBrief No. 12/12
Universal social charge and capital allowances – 2011 Form 11 - Relevant sections on the 2011 Form 11 - Capital allowances forward (line 107):

07 March 2012
Revenue eBrief No. 11/12
Average Market Mid-Closing Exchange Rates v Euro

February

27 February 2012
Revenue eBrief No. 10/12
Income Tax Return Forms 2011 - General issue of Income Tax forms 2011

Revenue eBrief No. 09/12
Application for Separate Assessment - Time limit for applying for Separate Assessment for 2012 for Married Couples and Civil Partners

24 February 2012
Revenue eBrief No. 08/12
New ROS Inbox and Information Services Improvements

14 February 2012
Revenue eBrief No. 07/12
Income Tax Returns for 2010 – Compliance Reminder Letters issued to Non-Filers

13 February 2012
Revenue eBrief No. 06/12
Retention of Tax Records in Electronic Format

02 February 2012
Revenue eBrief No. 05/12
The application of Universal Social Charge (USC) to social welfare-type payments - Changeover to cumulative system of deduction for USC

January

26 January 2012
Revenue eBrief No. 04/12
List of Defaulters

Revenue eBrief No. 03/12
P35 Return Filing - Importance of Recording the Correct PPS Number for Employees

24 January 2012
Revenue eBrief No. 02/12
Income and Corporation tax returns for 2011

16 January 2012
Revenue eBrief No. 01/12
Mandatory eFiling