Revenue E-Brief

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Revenue E-Brief Issue 17, 23 March 2012

Mandatory Electronic Filing and Payment – Implementation of Phase 4

Revenue is continuing with its key objective of establishing electronic channels as the norm for doing business with us.

Implementation of Phase 4

Regulations will be published shortly to provide that returns and payments due on or after 1 June 2012 must be made electronically, using Revenue’s Revenue Online Service (ROS), by the following categories of taxpayers, where they are not already the subject of such a requirement:

  • All VAT registered cases
  • Any individual taxpayer who avails of the reliefs and exemptions set out below*

Description of Relief or exemption and where it can be found in the Taxes Consolidation Act 1997

Description of Relief/exemption

Section in TCA 1997

Retirement annuity contract payments

Section 787

PRSA contributions

Section 787C

Overseas pension plans: migrant member relief

Section 787N

Retirement relief for sportspersons

Section 480A

Relief for AVCs

Sections 774 and 776

Artists exemption

Section 195

Woodlands exemption

Sections 140 and 232

Patent income exemption

Sections141 and 234

Income on which transborder relief is claimed

Section 825A

Business expansion scheme relief

Section 489(3)

Seed capital scheme relief

Section 489(5)

Film relief

Section 481

Significant Buildings/gardens relief

Section 482

Interest relief: loan to acquire share in company or partnership

Sections 248, 248 (as extended by Section 250) and 253

* as per 2010 or subsequent F11

Communication with taxpayers

Letters will issue shortly to taxpayers advising them of the obligations that will apply from 1 June and of the steps that need to be taken to ensure compliance from that date.

Revenue will write to Tax agents advising them of all of their clients who will be included in Phase 4.

Details of the categories of taxpayers already covered by Mandatory Electronic Filing and Payment of Tax provisions are available on the Mandatory eFiling section of the Revenue website

Exclusion criteria

The Revenue Commissioners may, on application, exclude a taxpayer from their obligation to pay and file electronically if Revenue is satisfied that the taxpayer does not have the capacity to do so. In this context "capacity" means sufficient access to the Internet and, in the case of an individual, also means not prevented by reason of age, or mental or physical infirmity from filing or paying electronically. A taxpayer has a right to appeal a decision not to exclude them to the Appeal Commissioners.