Electronic Filing - Board Orders made

The Revenue Commissioners have made 2 orders under section 917E of the Taxes Consolidation Act 1997 concerning tax returns filed by self-assessed individuals, companies and partnerships.

S.I. No. 364 of 2014 Taxes (Electronic Transmission of Tax Returns under Self-Assessment) (Specified Provision and Appointed Day) Order 2014.

S.I. No. 365 of 2014 Taxes (Electronic Transmission of Partnership Tax Returns) (Specified Provision and Appointed Day) Order 2014.

Part 41 of the Taxes Consolidation Act 1997, which dealt with the rules of self-assessment, was replaced, with effect from 2013, with a new Part 41A. Because the statutory provisions, which require certain returns to be made, have now changed, it is necessary to replace the older orders with these new ones. These orders come into effect on 7 August 2014.

The text of the orders, along with accompanying explanatory notes, is available on the Revenue website www.revenue.ie at: Tax Practitioners - Legislation - Statutory Instruments - 2014.

1 August 2014