Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 6

Electronic transmission of returns of income, profits, etc., and of other revenue returns

Overview

This Chapter introduces a legal framework for making electronic tax returns to the Revenue Commissioners. A tax return made electronically under these provisions has the same status as a return made on paper. The Revenue Online Service (ROS) looks after the operations of the electronic filing of returns. Their website is www.ros.ie.

Orders made under this Chapter include—

  • SI No 289 of 2000 which specified returns made under:
    • section 19 of the VAT Act, 1972, and
    • regulations 22, 25, 31 and 31A of the Income Tax (Employments) Regulations, 1960.
  • SI No 112 of 2001 which specified returns made under regulation 35 of the Income Tax (Employments) Regulations, 1960.
  • SI No 441 of 2001 which specified returns made under section 951(1) (apart from paragraph (b)).
  • SI No 522 of 2001 which specified returns made under section 951(1)(b).
  • SI No 194 of 2002 which specified returns made under sections 172K, 258(2), 525(2), 730G(2), 739F(2), 848P and 848Q.
  • SI No 464 of 2002 which specified returns made under:
    • sections 131(2)(a) and 133(2)(a) of the Finance Act 1992, and
    • regulations 13(2) and 15 of the Vehicle Registration and Taxation Regulations 1992.
  • SI No 127 of 2003 which specified returns made under section 531(3A)(a).
  • SI No 443 of 2003 which specified returns made under section 46 of the Capital Acquisitions Tax Consolidation Act 2003 (apart from subsections (3), (7), (13) and (15).
  • SI No 803 of 2004 which specified returns made under:
    • section 70 of the Finance Act 2002, and
    • regulation 5(1) and (3) of the Betting Duty Regulations 2004.
  • SI No 874 of 2005 which specified returns made under sections 898C(3)(b), 898H and 898I.
  • SI No 636 of 2006 which specified returns made under section 951(2).
  • SI No 544 of 2007 which specified returns made under regulations 9 and 41 of the Control of Excisable Products Regulations 2001.
  • SI No 830 of 2007 which specified returns made under section 485FB(3).
  • SI No 339 of 2008 which specified returns made under:
    • sections 5A(6) and 19A(1) to (4) of the VAT Act 1972, and
    • regulation 14(2) of the VAT Regulations 2006.
  • SI No 135 of 2009 which specified returns made under regulation 8 of the Air Travel Tax Regulations 2009.
  • SI No 188 of 2011 which specified returns made under section 889(2) and (3) as applied by section 894(3).

As further returns are included in ROS more Orders will be made under this Chapter.

917D Interpretation (Chapter 6)

Summary

This section defines the terms and expressions, and provides for the construction of references, used in the Chapter.

Details

Definitions

(1) The tax codes to which electronic filing will apply are defined.

Among other terms defined are —

“digital signature” which for the purposes of making electronic tax returns equates with an advanced electronic signature within the meaning of the Electronic Commerce Act, 2000 and the digital certificate (referred to in the definition as a qualified certificate within the meaning of the Electronic Commerce Act, 2000) which is associated with that advanced electronic signature.

“electronic identifier”, in relation to a person, is the person’s digital signature or such other means of electronic identification as the Revenue Commissioners specify or authorise for the purposes of the Chapter.

“return” is any item of information which a person is or may be by law required to give to the Revenue Commissioners or any officer of the Revenue Commissioners.

Making of a return

(3) References in this Chapter to “the making of a return” include all the different expressions used throughout the various tax codes to refer to the way in which any informational item is required to be provided to Revenue.

Relevant Date: Finance Act 2021