The deadline for paper filing the 2008 income tax return and making payment of the relevant tax due was Saturday 31 October. Revenue announced in eBrief No. 49/09 that, as the deadline fell over the weekend, all returns received by 9.00am today Monday 2 November will be deemed to have satisfied the return filing deadline. Revenue clarified in eBrief No. 50/09 that for taxpayers who pay and file through ROS, the deadline is extended to Monday 16 November.
Practitioners are reminded to ensure that they are linked as tax agent for their client and their client is registered for Income Tax before submitting a Form 11. Revenue advised in eBrief No. 68/09 that during the period 12 October and 23 November, agents can file a Form 11 via ROS for a client not registered for Income Tax or not linked to them.
The full eBrief No. 68/09 is available here