In light of current COVID-19 developments, Revenue has decided to extend the ROS Pay and File deadline to Friday 19 November at 5.00 pm.
The ROS Pay and File deadline for taxpayers who file their 2020 Form 11 return and make payments for preliminary tax for 2021 and the balance of tax due for 2020 through ROS was to be today, Wednesday, 17 November 2021. However, Revenue has contacted the Institute to confirm that the deadline is extended to Friday 19 November, at 5.00 pm in light of current COVID-19 developments.
Accountants who find themselves under extreme deadline pressure due to COVID-19 can contact Revenue through MyEnquiries to seek to arrange the filing of returns after the deadline.
As previously published in Tax News, agents should notify Revenue via MyEnquiries (Select “Collector General’s” and More Specifically “General Query”) outlining the exceptional difficulties they are experiencing and include the list of clients affected and their PPSNs on a Microsoft excel document. Revenue will reply to the notification and accept the request for the non-application of late filing surcharges or decline the request. Surcharges will not be suspended where the tax agent/taxpayer has a record of filing tax returns late.
Where there are difficulties in obtaining information to complete returns, Revenue has confirmed that returns should be filed on a “best estimates” basis and for the return to be finalised under the self-correction mechanism when the information becomes available.
See Revenue eBrief No.211/21 for further details.