Revenue E-Brief Issue 04/2011, 24th January 2011
Revenue issued a consultation document in July 2010, which outlined the proposed extension of mandatory electronic filing and payment for certain tax returns and tax liabilities. In the light of feedback received from a range of stakeholders, Revenue has refined the scope and timing of the next phase - Phase 3 - of this Project. Revenue's response (PDF,121 KB) to the feedback is available on the Revenue website.
The obligations under Phase 3 are being introduced in two stages - Stage 1 from 1 June 2011 and Stage 2 from 1 October 2011. Regulations, which Revenue will make shortly, will provide:
Revenue will now commence a process of writing to all those encompassed by phase 3 of the mandatory electronic filing and payment requirement [including the relevant tax agent] advising them of the obligation that will apply from 1 June or 1 October next, as appropriate, and of the steps that need to be taken to facilitate and ensure compliance from the appropriate date.
Revenue may exclude a person from the obligation to pay and file electronically, if they are satisfied that the person does not have the capacity to do so. In this context “capacity” is defined to mean access to the requisite technology, both hardware and software. A person may appeal a decision not to exclude them to the Appeal Commissioners.
The precise timing and scope of phases 4 and 5 will be the subject of a separate communication by Revenue in the coming months.