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Revenue eBrief No. 086/19

24 April 2019

Chapter 5 - Paying the Duty

This Tax and Duty Manual Filing and Paying Stamp Duty on Instruments - Chapter 5: Paying the duty has been updated as follows:

  1. Section 1 sets out the legal basis for e-payment.
  2. Section 2 sets out the bank account that an accountable person filing their own return should nominate when setting up their ROS Debit Instruction (RDI).
  3. In section 3 some of the steps to be followed when setting up an RDI have been re-worded and additional information on bank accounts has been included.
  4. Section 4 contains information on how to file without making a payment or only making a part payment.
  5. A new section 5 has been added which contains information on how to make a payment after the return has been filed. Subsequent sections have been re-numbered accordingly.
  6. Section 6 (formerly section 5) contains updated information for those making payment by Electronic Funds Transfer (EFT).
  7. A new section 9 contains information on the bank accounts to which valid refunds of Stamp Duty are made.

Foilsithe: 24 Aibreán 2019 Priontáil an leathanach seo

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