Revenue has updated the Tax and Duty Manual which provides guidelines for registration for income tax, corporation tax, relevant contracts tax, employers’ PAYE and certain other taxheads.
The amendments are:
- Inclusion of information regarding Statement of Particulars (Section 2.2.),
- An outline of Defective Concrete Products Levy (Section 7.6),
- An outline of Stamp Duty Insurance Levy (Section 7.7), and
- An outline of Non-Resident Landlord Withholding Tax (Section 7.8).
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