New SIN in the electronic RCT system
A new “Revenue Site Identifier Number” (SIN) will be required as part of the process in the electronic Relevant Contracts Tax (RCT) system from December.
According to Revenue eBrief No. 85/15 (published here), when a principal contractor is updating the electronic system with details of the new contract a SIN will be automatically provided when the location of the relevant operation is provided.