Enhanced Reporting Requirements – VERY important
Where an employer makes a payment under one or more of the following categories, they are required to report details
VAT treatment of food supplements
Revenue eBrief No. 185/19 VAT treatment of food supplements The VAT Tax and Duty Manual has been updated to reflect an
Revisions to the Code of Practice for Revenue Audit and other Compliance Interventions
Revenue eBrief No. 182/19 Revisions to the Code of Practice for Revenue Audit and other Compliance Interventions Tax and Duty
Budget 2020 – Excise Duty Rates
eBrief No. 180/19 https://www.revenue.ie/en/tax-professionals/tdm/excise/excise-duty-rates/excise-duty-rates-budget-2020.pdf Budget 2020 – Excise Duty Rates 1.Alteration in Rates of Mineral Oil Tax (MOT)2.Diesel Rebate Scheme3.Alteration
Revenue powers exercised in places other than a Revenue Office
Revenue eBrief No. 178/19 Revenue powers exercised in places other than a Revenue Office Tax and Duty Manual Part 38-04-01
Corporation Tax (CT1) returns for 2019, Forms 46G (Company)
Revenue eBrief No. 167/19 Corporation Tax (CT1) returns for 2019, Forms 46G (Company) Availability of Form CT1 for accounting periods
Surcharges on Late Returns for Directors
Revenue eBrief No. 162/19 The purpose of this eBrief is to advise of amendments to Tax and Duty Manual Part
Payments to Part-Time Lecturers
Revenue eBrief No. 161/19 Tax Duty Manual Part 05-01-11 outlines Revenue’s position with regards to the tax treatment of part-time
The Employers’ Guide to PAYE
Revenue eBrief No. 158/19 Tax and Duty Manual Part 42-04-35A ‘The Employers’ Guide to PAYE’ has been updated to provide further clarification
Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees
Revenue eBrief No. 149/19 Tax and Duty Manual Part 05-01-06 has been updated as follows: Chapter 2 – General principles. This
Earned Income Tax Credit
Revenue eBrief No. 144/19 Tax and Duty Manual Part 15-01-44 – Earned Income Tax Credit – has been updated to
Bookkeepers Ireland 