Review of opinions or confirmations – 5 year rule

Feb 04, 2019

eBrief No. 012/19 deals with the 5 year maximum validity period for Revenue opinions or confirmations. Taxpayers who continue to rely on an opinion or confirmation, issued during 2013, in respect of transactions taking place in 2019 are required to make an application for its renewal or extension on or before 29 March 2019.   Read Revenue’s e-Brief.