Revenue has updated its Tax and Duty Manual regarding the payment and receipt of interest and royalties without deduction of income tax.
The updated manual now includes:
- Reference to the International Monetary Fund in section 8 'Payments to certain statutorily tax-exempt bodies', and
- In respect of applications under section 246(3)(d) TCA 1997:
- To require completed Forms RTS 1A and supporting documents accompany applications,
- To remove the postal contact address,
- To provide My Enquiries contact information.
LOADING...