Extended ROS Pay and File deadline is for taxpayer who can pay on time

Oct 12, 2020

Revenue confirmed that the extended deadline of 10 December 2020 applies to ROS customers filing the 2019 Form 11 return and making relevant payments through ROS. Where a ROS customer cannot pay preliminary tax for 2020, and the balance of income tax due for 2019, along with filing the 2019 Form 11 return, the extension does not apply. Such ROS customers are required to submit returns and make payments by 31 October 2020.

Revenue eBrief No.185/20 confirmed that the extended deadline applies only to 2019 Form 11 returns for ROS customers, who are able to make the appropriate payments through ROS. Revenue have also updated Tax and Duty Manuals (TDM) Part 38-06-01 Revenue Online Service (ROS) and Part 38-06-01a ROS Pay and File useful Tips.

TDM Part 38-06-01a is highlighted as containing useful tips to assist customers and agents to comply with their ROS Pay and File obligations, including information on: 

  • Deadline for filing, self-assessment and payment
  • Preliminary tax 2020 – calculation and payment
  • CGT return and self-assessment
  • CAT (IT38) return deadline
  • PAYE (Form 12) return deadline
  • Help in completing your 2019 Form 11
  • Tips in accessing and using ROS
  • Tips for ROS payments and refunds
  • Tips for filing your 2019 Form 11
  • ROS Offline
  • Contact Details

TDM Part 38-06-01 has updated information on the new layout of the Statement of Net Liabilities (SNL) and the Revenue Receipts Tracker App.