TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eBrief No. 92/10-eRegistration

Monday 29th November 2010 saw the introduction of an increased range of eRegistration services through Revenue's Online Service (ROS) These services include:-

  • Registering a new business for,
    • Income Tax,
    • Corporation Tax,
    • Employers PAYE/PRSI,
    • Value Added Tax,
    • Relevant Contracts Tax,
    • e-Levy.
  • Registering an existing business for any of the above taxes as additional taxes.
  • Cancelling any or all tax registrations for an existing business.
  • Allowing a ROS user, either an agent or an individual ROS user, to manage agent/client ‘links’.

It is proposed to support the registration of Partnerships and Trusts and Re-Registrations via ROS from the end of March 2011. Registration of Foreign Companies and Unincorporated Bodies are excluded from eRegistration for the present.

Agent Services Screen

Access to eRegistration services will be through the agent services screen in ROS.

Agent registering a new business

Where an agent is registering a new business, he/she will be required to attach a copy of the client's authorisation letter. This attachment, which will be a scanned copy of the authorisation letter, must be in “tiff” format and not exceed 5MB in size. The following information may be of some assistance:

Tiff Files

Tagged Image File Format (TIFF) is a common file format used for storing images. The TIFF format is widely supported by scanning and image viewing applications across all platforms (Windows, Mac and Unix). TIFF files have a file name extension of “.tif” or “.tiff”. It is possible to convert other image file formats, such as .jpg, .gif etc., using most common image manipulation applications.

Information required to complete an on-line registration

When selecting whether to complete a new registration for an individual or company, you will be presented with a screen outlining the data necessary to complete the application on-line. The on-line application will then take you through a logical and simple series of screens to gather the information necessary to complete the application.

What's new?

For any application from outside the European Economic Area (EEA), you will be asked for the Garda National Immigration Bureau (GNIB) number and Stamp number. If this is not available, the application will be refused and a paper application will be required. There is, however, provision for applicants in certain professional categories from outside the EEA to indicate that a GNIB permit is not required and the on-line application can proceed.

Income Tax application – Assessable status

Please note that when completing an Income Tax on-line application, whether for an individual or a Director registering for the first time, the applicant must either be single or the assessable spouse. An Income Tax application for a non-assessable spouse should continue to be submitted on paper.

Cancellations

Notification of cancellation of a tax registration using the eRegistration facility will require only the provision of the date of cancellation and a cancellation reason in the case of a notification of cessation of a VAT registration.

Source: Revenue Commissioners www.revenue.ie