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

Form 46G (company) and Mandatory eFiling

<p>Members are advised that the ROS Form 46G(company) is only available for accounting periods ending on or after 1 January 2011. Any returns due for accounting periods ending on or before 31 December 2010, which are not due to be filed until after 1 June 2011, should be filed either on the paper Form 46G(company) or the 46G company template (Excel spreadsheet) available on the Revenue website.

The Revenue Commissioners have made an Order entitled the Taxes (Electronic Transmission of Third Party Returns) (Specified Provisions and Appointed Day) Order 2011 – S.I. No. 188 of 2011. This Order specifies third party returns (Forms 46G and 46G (Company)) as specified returns for the purposes of efiling.