Revenue policy is that opinions/confirmations provided by Revenue are valid for a maximum period of 5 years. Revenue has updated its Tax and Duty Manual providing guidance to taxpayers who wish to continue to rely on an opinion or confirmation issued by Revenue in the period between 1 January and 31 December 2017 on or after 1 January 2023. A taxpayer who wishes to continue to rely on an opinion/confirmation is required to make an application for its renewal or extension on or before 31 March 2023.
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