Revenue eBrief No. 087/19
24 April 2019
Chapter 04 - Filing a return
Tax and Duty Manual Filing and paying Stamp Duty on Instruments - Chapter 4: Filing the Return has been updated as follows:
- Section 1 sets out the legal basis for e-filing. In addition, section 1 confirms that (a) a person who holds a ROS Digital Certificate for other taxes can use the same certificate to file a Stamp Duty return and (b) a person who holds a ROS Debit Instruction (RDI) to pay other taxes needs a separate RDI to pay Stamp Duty.
- A new section 2 sets out that it is only possible to file a return using a ROS Digital Certificate. It is not possible to file a return using a Tax Advisor Identification Number (TAIN).
- A new section 3 sets out the steps to be followed to file a return online.
- A new section 4 contains information about ROS Offline.
- A new section 5 sets out how to view a return once it has been filed.
- Subsequent sections have been re-numbered.
- Section 6 (formerly section 2) contains a definition of a “proxy” return.
- Section 10 (formerly section 6) provides that a certified copy of the instrument should accompany a paper return.
- A new section 13 sets out the procedures to be followed where a delay in getting a Local Property Tax (LPT) Property ID could result in the return being filed late.
- A new section 14 sets out the steps to be followed to check your ROS inbox.
- A new section 15 explains the role of a ROS Administrator and the use of subcerts.