Revenue announced that the extended ROS pay and file deadline for 2009 is Tuesday 16 November 2010. Taxpayers who file their 2009 Form 11 return and make the appropriate payments through ROS can avail of the extension. The deadline for taxpayers who do not pay and file through ROS is 31 October 2010.

Readers are advised that in order to qualify for the ROS extension, taxpayers must, where due, pay their income tax balance for 2009 together with their preliminary tax payment for 2010 and file their Form 11 return through ROS. If only one of these actions is completed through ROS, the extended deadline of 16 November 2010 will not apply.

Revenue has advised through the TALC forum, that the extended deadline of 16 November 2010 will also cover payments of Additional Voluntary Contributions (AVCs) and payments under a Retirement Annuity Contract (RAC) or a Personal Retirement Savings Account (PRSA) where the individual qualifies for the extended pay and file deadline.

Customers who pay or file by means other than ROS are required to submit both payment and return on or before 31st October 2010.