Revenue eBrief 01/12 warns of the perils of failing to use ROS, and (another) letters campaign, but we understand it is aimed at VAT non-filers in particular.

The eBrief states that “Revenue will shortly be writing to certain customers who have previously been advised of their obligation to file tax returns and make tax payments by electronic means using the Revenue Online Service (ROS) and who have since failed to comply with this obligation. The letter will remind them of the necessity for and importance of meeting this obligation, including the sanctions that may be applied if they continue to be non-compliant.

In the event that any such customer is no longer trading, the need to advise Revenue to cancel their tax registration will be brought to their attention.”

On enquiry, we gather that these letters mentioned will refer to VAT registered taxpayers who, up to the introduction of mandatory e-filing, were in the most part filing nil returns. It seems that when paper returns ceased to issue, they simply stopped filing the VAT returns altogether. The purpose of this Revenue campaign is to remind taxpayers of the obligation to file the returns on line, if they are still trading and wish to remain registered for VAT.