Tax Administration Submissions
Representations
March 2024 – Five Submissions to Revenue regarding the development of guidance on Outbound Payments Defensive Measures
August 2023 – Letter to the Minister for Finance regarding Enhanced Reporting Requirements
March 2023 – Institute response to stakeholder engagement process conducted by the Sheriff Review Group
February 2023 – Submission to Revenue on the tax treatment of foreign pension lump sums received prior to 1 January 2023
January 2023 – Feedback to Revenue in relation to the energy cost threshold for TBESS and businesses on market tracking tariffs or fixed contracts
August 2022 – Supplemental submission to Revenue on employed GPs with GMS income
June 2022 – Submission to Revenue providing feedback on the draft TDM on the Interest Limitation Rule (version 1 June)
June 2022 – Submission to Revenue on Draft TDM on Foreign Entity Classification for Irish Tax Purposes
June 2022 – Updated feedback paper on SARP administration reflecting Revenue clarifications on 10 June 2022
May 2022 – Submission to Revenue on employed GPs with GMS income
April 2022 – Submission to Revenue providing feedback on the draft TDM on the Interest Limitation Rule (version 19 April)
January 2022 – Submission to Commission on Taxation and Welfare
January 2022 – Submission to Revenue regarding the development of updated guidance on the ATAD Anti-Hybrid Rules
January 2022 – Submission to Revenue regarding the development of guidance on the ATAD Interest Limitation Rules
January 2022 – Submission to Revenue regarding the development of updated guidance on the Transfer Pricing Rules
October 2021 – Revenue response to the Institute’s letter on the draft Code of Practice for Revenue Compliance Interventions
September 2021 – Letter to Revenue regarding the draft Code of Practice for Revenue Compliance Interventions
May 2021 – Revenue response regarding exchanges of information with the ODCE
November 2020 – Submission to Revenue on the application of section 626B TCA 1997 to companies that provide professional services
November 2020 – Submission to Revenue to request amendment to section 60 Finance Bill 2020 (Stamp Duty provisions)
November 2020 – Submission to Revenue on the change to the treatment of rent in the R&D Tax Credit TDM (Part 29-02-03)
October 2020 – Submission to Revenue on the interaction of section 980 TDM (Part 42-03-01) and consideration applying under Section 615 TCA 1997
October 2020 – Revenue Statement of Strategy 2021 – 2023
October 2020 – Letter to Minister for Finance regarding challenges in meeting the income tax filing deadline for Covid-19 impacted businesses
August 2020 – Submission to Revenue on the application of “subject to tax” test in Schedule 24, Paragraph 9I, TCA 1997
August 2020 – Submission to Revenue Seeking Further Clarification on Revenue’s Stamp Duty Manual: Section 79 – Associated Companies Relief
August 2020 – Submission to Revenue Seeking Further Clarification on Revenue’s Pensions Manual: Chapter 23 – Approved Retirement Funds
July 2020 – Department of Business, Enterprise and Innovation Consultation on Guidance on Remote Working
March 2020 – Letter to Minister for Finance regarding tax measures to counteract the impact of COVID-19 on affected businesses
December 2019 – Revenue consultation on DWT Real-Time Reporting
July 2019 – Revenue Statement of Strategy 2020 – 2022
June 2019 – Comments on draft Revenue guidance on VAT deductibility for holding companies
April 2019 – Main TALC on the 60 day “multi-year” test and PAYE on foreign employments
February 2018 – Comments on Manual on Family Employments
December 2017 – Operation of Section 135 TCA 1997
September 2016 – Revenue Statement of Strategy 2016 – 2019
August 2015 – Revenue procedures on reporting of members to professional bodies and the Code
August 2015 – Revenue Staff Manual on withdrawal of mitigation for cooperation
April 2015 – Revenue guidance on PAYE treatment of travel and subsistence expenses
December 2014 – Revenue on reporting of members to professional bodies
November 2013 – Report to Revenue on Contractors’ project
August 2013 – Revenue on Tax Briefing No.03/2013 – reimbursement of travel and subsistence expenses by intermediaries
April 2013 – Review of the Code of Practice for Revenue Audit 2010
Bulletins
December 2013 – Revenue’s Contractors project – Revenue’s response to Institute submissions
November 2013 – Policy and Reps Update – Revenue issue new Tax Briefing on the Contractors Project
November 2013 – Policy and Reps Update – Institute makes detailed submission to Revenue on difficulties with the contractors’ project
June 2013 – ESE Audit Letter to Issue this Week
April 2013 – Bulletin on Review of Audit Code and Institute representations
September 2010 – Release of 2010 Audit Code, Institute President statement
Revenue responses
November 2015 – Revenue response to Institute correspondence on reporting of members to professional bodies
November 2015 – Revenue response to Institute correspondence of cooperation manual
April 2014 – Revenue response on developments in the contractors’ project
March 2014 – Revenue response to Institute queries on Revenue letter of 27 November 2013
November 2013 – Revenue response to Institute submissions on Revenue’s contractors project
January 2013 – Revenue response on South West Region Contractors’ Project