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Revenue updates its Tax and Manual on the surcharge of certain undistributed income of close companies

Mar 28, 2022

Revenue has made the following updates to its Tax and Duty Manual on the surcharge of certain undistributed income of close companies:

  • The COVID-19 temporary concession will only apply to accounting periods ending on or before 31 March 2022.
  • The surcharge will apply as normal for accounting periods ending after 31 March 2022.

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