Revenue E-Brief Issue 44/18, 28 March 2018
Tax and Duty Manual Part 42-05-06, which sets out guidelines on PAYE, PRSI, USC, LPT monthly and annual estimates, has been updated.
The update is primarily to reflect the fact that appeals under section 989 and 990 of the Taxes Consolidation Act 1997 are made directly to the Appeal Commissioners. A table of contents has also been added.
28 March 2018