The Pay and File deadline for ROS customers is this Monday, 16 November. To avail of this extended deadline, taxpayers must both pay and file online. If only one of these actions is completed through ROS, then taxpayers will not qualify for the extended deadline. For taxpayers who do not qualify for the ROS extension or who pay or file by means other than ROS, both payments and returns were due no later than 31st October last.
The main ROS Pay and File points to note are:
- The latest version of the Form 11 offline application, Version 6.4 is required in order to upgrade any forms.
- All clients should be correctly registered for Income Tax to ensure that returns filed in ROS are processed in timely fashion.
- Practitioners should ensure that they are linked as tax agent for their client.
- All ROS Debit Instructions (RDIs) should be in place in advance of 16 November.
- Revenue advised 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.
- Banks may have monetary thresholds "daily limits" for payments made by Laser Card or Online Banking.
- Ideally the Statement of Net Liabilities and the Form 11 should be filed on the same day.
- Practitioners should ensure that their ROS Digital Certificate is valid.
Revenue has also clarified that the check box on the ROS return indicates a repayment due to the taxpayer only and does not provide a facility to request offset instructions. EBrief No. 80/09 states that Revenue systems automatically offset refunds against any outstanding liability on record. Taxpayers who require Revenue to withhold a refund for offset against future liability should notify their local Tax Office in advance of filing the return.
For further details on the ROS Pay and File deadline, please refer to Revenue's eBriefs No. 57/09 and No. 68/09.
EBrief No. 80/09 is available here