Phase 3a of Mandatory e-Filing commenced on 1 June. Taxpayers identified as Phase 3a mandatory electronic filers, should have received a letter from Revenue advising them of their mandatory filing status. Tax agents should also have received an advisory copy of this letter.

We understand from discussions with Revenue at Main TALC that approximately 225,000 letters issued to taxpayers subject to Phase 3a during the period 27 March to 21 April 2011. Advisory copies were also sent to tax advisors on 27 March. Further reminder letters also issued late May.

Members should note that it is critical that the ROS registration process is completed as paper returns will not issue to taxpayers covered by Phase 3A. This applies to all return forms that are specified as return forms that must be filed electronically.

Phase 3b of mandatory e-Filing will be implemented on 1 October 2011 and this will involve approximately 5,400 taxpayers. It is expected that Revenue will commence its communications program for those taxpayers in June.

Regulations under section 917E of the Taxes Consolidation Act 1997 concerning the extension of mandatory electronic filing of tax returns and payment of tax by certain taxpayers have also been made. These Regulations will take effect on 1 June 2011 and the text, along with an accompanying explanatory note, are available on the Revenue website at http://www.revenue.ie/en/practitioner/law/statutory/index.html#section2011

Revenue's recently published eBrief No. 32/11, which is reproduced in full on here covers recent updates on mandatory e-Filing. This eBrief also confirms that Revenue will implement the new eRCT system with effect from January 2012. This new fully electronic system for all principal contractors effectively does away with our current RCT contractor return forms.

Details on mandatory e-Filing are available from the Revenue website. http://www.revenue.ie/en/online/ros/mandatory-e-filing.html