The deadline for paper filing the 2008 income tax return and making payment of the relevant tax due is tomorrow 31 October. Revenue announced in eBrief No. 49/09 that, as the deadline falls on a Saturday, all returns received by 9.00am Monday 2 November will be deemed to have satisfied the return filing deadline.
Over the course of the weekend Income Tax returns together with the appropriate tax payments may be dropped into the post boxes in Sarsfield House, Francis Street, Limerick. Customised receipts will issue to all taxpayers for whom payment was processed however taxpayers are advised that there will be no facility to acknowledge receipt of deliveries.
Practitioners are also 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.
Revenue clarified in eBrief No. 50/09 that for taxpayers who pay and file through ROS, the deadline is extended to midnight 16 November.
EBrief No. 49/09 is available here
eBrief No. 50/09 is available here
The full eBrief No. 68/09 is available here