25th September 2009

ROS PAY & FILE Deadline
16 November 2009

Practitioners are reminded that the Pay & File deadline for ROS Customers is 16th November 2009. To avail of this deadline, both the Return and the Payment must be made online. Where only one of these actions is completed through ROS, the extension will not apply.

Customers who pay or file by means other than ROS are required to submit both payments and returns no later than 31st October 2009.

ROS Pay & File Tips

• Please ensure that both you and your customers have the latest version of the Form 11 offline application – Version 6.4 – as otherwise you will not be able to upgrade any forms.
• Revenue recommends that practitioners ensure that all of their clients are correctly registered, to ensure that Returns filed in ROS are processed in timely fashion. Ideally, your Revenue client list should be updated in advance of relevant due dates.
• All ROS Debit Instructions (RDIs) should be in place in advance of due filing dates.
• Administrators should ensure that all linked users have retrieved their Digital Certificates and have been granted the necessary permissions to file returns and/or make payments.
• If payment is being made by Laser Card or Online Banking, please note that the client's banks may have monetary thresholds – i.e. daily limits.
• Ideally the Statement of Net Liabilities and the Form 11 should be filed on the same day.
• Have you got a valid ROS Digital Certificate? If your Digital Certificate is due to expire, please ensure that you apply for a new certificate or renew your certificate in time. If you are registering for ROS for the first time please note that you should allow 8 working days approximately to register for ROS so that you can log onto ROS successfully to pay and file before the extended deadline of 16 November.

Extended deadline for ROS customers in respect of RACs, PRSAs, AVCs and form RR1

Under Sections 787(7) and 787C(3) TCA 1997, relief may be claimed in respect of a Retirement Annuity Contract (RAC) or a personal Retirement Savings account (PRSA) payment made on or before the return filing date of the 31st of October. Where an individual qualifies for the extended PAY & File deadline available to ROS customers, who both PAY & File online, the deadline for making RAC and PRSA payments and claiming the relief is also extended to the 16th November 2009.

This extended deadline also covers payments of Additional Voluntary Contributions (AVCs) made under section 774 (8) or section 776 (3) TCA 1997, where the individual qualifies for the extended PAY & File deadline.

High-income individuals who are required under Section 485FB(3) TCA 1997 to submit Form RR1 and who both PAY & File through ROS, may also avail of the extension to the 16th of November 2009.

Revenue On-Line Service is the easiest and quickest way to meet your tax obligations.

Source: Revenue Commissioners. www.revenue.ie. Copyright acknowledged.