Guidelines for Phased Payment Arrangements

Jan 20, 2020

Revenue’s Debt Management System (DMS) was introduced in March 2019.  Under this system all applications for Phased Payment Arrangements are submitted to Revenue via Revenue Online Service (ROS).  Revenue’s guidelines for Phased Payment Arrangements are updated to reflect the changes introduced under the DMS.  The guidelines may be helpful to understand Revenue’s approach to the collection of taxes and to Phased Payment Arrangements.