Revenue eBrief No. 213/22

19 December 2022

eRCT System - additional guidance on the Bulk Rate Review (BRR)

Tax and Duty Manual Part 18-02-11 - Revenue guidance on the Electronic Relevant Contracts Tax (eRCT) system - is updated to include additional guidance (in paragraph 8) outlining details on the new monthly Bulk Rate Review (BRR).