Mandatory Electronic Filing and Payment of Tax - Notice of Deferral of Implementation Date for Phase 3

Revenue placed an advertisement in the national newspapers on 9 July, 2010, in which they announced that a consultation document had been published regarding the proposed extension of mandatory electronic filing and payment for certain returns and tax liabilities. This consultation document, which was posted on Revenue’s website on 7 July, contained details of the categories of taxpayers and returns proposed for inclusion in the mandatory arrangements in three annual phases up to 2013.

In the light of feedback received on the consultation document from a range of stakeholders, Revenue has made a number of changes to the scope and timing of Phase 3 of this project. Phase 3 will not be implemented before 1 May, 2011. Information on the revised implementation date and other changes made to the scope of Phase 3 will be published shortly.