Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012)

The Revenue Commissioners have made Regulations under section 917EA of the Taxes Consolidation Act 1997 concerning the extension of mandatory electronic filing of tax returns and payment of tax by certain taxpayers.

The Regulations will take effect on 1 June 2012.

The text of the Regulations along with an accompanying explanatory note are available on the Revenue website at: Tax Practitioners – Legislation – Statutory Instruments – 2012.