Under phase 3a of mandatory e-Filing, stamp duty returns and CAT returns must be filed on ROS. The associated tax payment must also be paid on ROS. Members’ concern, in relation to the ROS CAT payment options for agents using their ROS Agent TAIN digicert to file their client's CAT return, was brought to Revenue's attention. Following representations made by Chartered Accountants Ireland and discussions with Revenue at TALC, Revenue has confirmed that they will accept CAT payments by Electronic Funds Transfer (EFT) where the agent holds a ROS TAIN digicert and the return is filed on ROS. Similarly, to address the issue with ROS Stamp Duty payments, in cases where agents do not operate “client accounts” and file their client's return on ROS (using their business digicert), Revenue will accept payment by EFT.