The next phase of mandatory electronic filing and payment, phase 4, will commence on 1 June 2012. All VAT registered taxpayers and individual taxpayers availing of a specific type of relief or exemption, and who are not already subject to mandatory electronic filing and payment must make all returns and payments due on or after 1 June 2012 electronically, using Revenue's Revenue Online Service (ROS).

Regulations will be published to provide that the following categories of taxpayers will be subject to phase 4:

• All VAT registered cases
• Any individual taxpayer who avails of the reliefs and exemptions set out in Revenue's eBrief No. 17/12

Revenue will also be writing to taxpayers advising them of the obligations that will apply from 1 June and of the steps that need to be taken to ensure compliance from that date. Tax agents will also be notified of their client's obligations under phase 4.

As applied under the previous phases of mandatory electronic filing and payment, Revenue may, on application, exclude a taxpayer from their obligation to pay and file electronically.

Details of the exclusion criteria are set out in eBrief No. 17/12 available on the Revenue website www.revenue.ie.