Revenue E-Brief Issue 148/18, 30 July 2018
Tax and Duty Manual Part 38-02-08 which sets out the requirements for a Statement of Particulars to be supplied by companies under section 882 Taxes Consolidation Act 1997 has been amended. The amendments provide more detail as to the procedure for filing a Form 11F CRO (Statement of Particulars), and the sanctions that apply for failure to comply with section 882 TCA 1997.
Taxpayers are reminded of the requirement to provide necessary details where there has been a material change in the information previously provided.
30 July 2018