Revenue E-Brief Issue 209/18, 10 December 2018
The Tax and Duty Manual Agent’s Guide to the Collector-General’s Division has been updated (Paragraph 23.3).
The update confirms that, with effect from 1 January 2019, applications by unregistered traders for refunds of VAT on farm buildings and touring coaches should be made through electronic repayments (eRepayments) within ROS or myAccount.
10 December 2018