The deadline for paper filing the 2009 Income Tax return and making payment of the relevant tax due is 31 October 2010. Taxpayers who pay and file on Revenue Online Service (ROS) can avail of the extended ROS Pay & File deadline of midnight Tuesday 16 November 2010. To avail of this extended deadline, both the return and the payment must be made online. Readers should note that where only one of these actions is completed through ROS, the extension will not apply and the return and payment must be submitted by 31 October 2010.
Revenue has issued eBrief 66/10 which sets out some useful ROS PAYE & File Tips. The main points to note are:
- The latest version of the Form 11 offline application, Version 6.7, should be used. Otherwise forms cannot be uploaded.
- Practitioners are recommended to check that all of their clients are correctly registered. Ideally, your Revenue client list should be updated in advance of relevant due dates.
- All applications to represent a client for tax purposes for the first time or to add an additional tax for a client must be accompanied by a letter of authorisation from the client. Revenue’s eBrief No. 40/10 refers.
- Agents can access PAYE Anytime through their ROS Digital Certificate for any of their clients who are registered for PAYE. They can then view their client's Pay and Tax details by selecting the Pay & Tax tab.
- All ROS Debit Instructions (RDIs) should be in place in advance of due filing dates.
- If payment is being made by Laser Card or Online Banking, the client’s banks may have monetary thresholds – i.e. daily limits.
Customers who pay or file by means other than ROS are required to submit both payments and returns no later than 31 October 2010. As this deadline falls on a Sunday, Revenue announced that special arrangements will apply. Details of these arrangements were reported in last weeks Chartered Accountants Tax News which is available here.
Revenue’s eBrief No. 66/10, which sets out their ROS Pay & File Tips, is available here.