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Tax Administration Submissions

Representations

January 2024 –  Response to Revenue’s Public Consultation on Modernising Ireland’s Administration of VAT – Real-time Digital Reporting and Electronic Invoicing Pricing

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

August 2022 – Submission to Revenue in response to their queries on the feedback provided on the updated draft Section 6 of the Transfer Pricing TDM

July 2022 – Submission to Revenue responding to queries on portfolios of assets held at fair value for Interest Limitation Rules purposes

June 2022 – Submission to Revenue with feedback on the updated draft Section 6 of the Transfer Pricing TDM (version 2 June)

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

June 2022– Submission to Revenue requesting clarification on the application of the term “similar in all material respects” in section 747B(2A) to investments including ETF/ETCs

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 – Submission to Revenue regarding whether an anti-dilution clause in a constitution could render a shareholder a connected person under section 500 Taxes Consolidation Act 1997

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 

August 2021 – Submission to Revenue seeking clarification regarding the basis of taxation on the commutation of a foreign pension which accumulated from contributions out of foreign income

July 2021 – Submission to Revenue regarding Draft TDMs on Investment Undertakings, Exchange Traded Funds and Offshore Funds

June 2021 –  Letter to Chairperson of the Tax Appeals Commission regarding survey findings from Institute members’ experiences of the tax appeals process

May 2021 – Submission to Revenue regarding the exchange of information obtained via a Qualifying Disclosure with the ODCE

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 on the Draft TDM on the payment and receipt of interest and royalties without deduction of income tax (Part 08-03-06) – withdrawal of Revenue’s confirmation

August 2020 – Submission to Revenue Seeking Further Clarification on Section 980 Tax & Duty Manual (Part 42-03-01) – Interaction of Section 980 and consideration applying under Section 615

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