Revenue eBrief No. 186/19

24 October 2019

ROS Pay and File 2019

The Pay and File deadline for ROS customers is Tuesday 12 November 2019, provided you file the 2018 Form 11 return and make the appropriate payment through ROS for:

  • Preliminary Tax for 2019, and
  • Income Tax balance due for 2018.

Where only one of these actions is completed through ROS, the extension does not apply and the required date to submit returns and payments is 31 October 2019.  

Tax and Duty Manuals 38-06-01 Revenue Online Service (ROS) and 38-06-01a ROS Pay and File useful Tips, have been updated.

TDM 38-06-01a contains useful tips to assist customers and agents to comply with their ROS Pay and File obligations, including information on: 

  • Deadline for filing, self assessment and payment
  • Preliminary tax 2019 – calculation and payment
  • CAT (IT38) return deadline
  • PAYE (Form 12) deadline
  • Help in completing your 2018 Form 11
  • Tips in accessing and using ROS
  • Tips for ROS payments and refunds
  • Tips for filing your 2018 Form 11
  • ROS Offline - MAC OS X
  • ROS Helpdesk Extended Opening Hours
  • Contact Details

TDM 38-06-01 has updated information on:

  • ROS digital certificate renewal (paragraphs 4.1 and 5.1)
  • ROS sub-user certificate (paragraph 5.2)
  • Using RevApp to access ROS on mobile devices (paragraph 5.3)
  • Phased payment arrangement (paragraph 7.5)
  • Payments in myAccount if not ROS registered (paragraph 7.6)
  • Mandatory Electronic Filing and iXBRL has been updated to incorporate the guidance set out in TDM Part 41a-03-01 (paragraph 13)