TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Mandatory Electronic Filing and Payment

As covered in previous issues of tax.point, the next phase of mandatory electronic filing and payment, phase 3, will be implemented in two stages; the first stage of phase 3 will commence on 1 June 2011 and the second stage is expected to apply from 1 October 2011. We understand that Revenue is currently writing to all cases encompassed by stage 1 of phase 3 to notify them of their obligations and the steps needed to be taken in order to ensure compliance with electronic filing and payment. Agents will also receive a copy of the letter which issued to their clients.