As previously advised in eNews, the new e-stamping system will commence on 30 December 2009. Readers should note that the last day for presenting documents for stamping under the current system is Tuesday 22 December as the Revenue Stamping District will be closed on 23 and 24 December. From 30 December, all instruments can be stamped only on foot of a stamp duty return filed with Revenue.
All instruments unstamped at the 30th December, including cases being adjudicated by Revenue at that date, must be stamped under e-Stamping and will require the filing of a stamp duty return.
Practitioners already registered for Revenue Online Service (ROS) will automatically be registered for e-Stamping and will be able to file a stamp duty return, pay stamp duty and receive their stamp certificate on line.
During a recent TALC meeting, Revenue demonstrated the e-Stamping pay and file service in ROS. Practitioners familiar with the ROS system should not encounter difficulties with e-Stamping as the pay and file process is similar to other ROS pay and file functions.
Revenue's guide to e-Stamping is available here