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Tax Administration Submissions

Representations

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