Revenue eBrief No. 236/21
23 December 2021
Guidelines for requesting Mutual Agreement Procedure (“MAP”) assistance in Ireland
Tax and Duty Manual Part 35-02-08 - Guidelines for requesting Mutual Agreement Procedure (“MAP”) assistance in Ireland - has been updated to incorporate Council Directive (EU) 2017/1852 of 10 October 2017 on Tax Dispute Resolution Mechanisms in the European Union.
The Manual has also been updated to reflect section 959AW of the Taxes Consolidation Act 1997, which enables the collection of disputed tax to be suspended where, on foot of an assessment or amended assessment raised by Revenue, the taxpayer makes a MAP request within 30 days after the date of the notice of assessment and has paid any undisputed tax amounts.
Guidance relating to correlative adjustment claims has been removed from this Manual as this guidance has been included in Tax and Duty Manual Part 35-02-09 – Guidelines for Article 9 Correlative Adjustment claims.