Republic or Ireland: Mandatory Electronic Filing and Payment of Tax – New requirements for Government bodies and large employersSunday, September 7th, 2008
Most large companies will have to pay over taxes and file all of their various tax returns electronically by January 2010.
New Regulations, the Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008, impose comprehensive electronic filing and payment obligations on many Government and State bodies, and on larger companies, in two phases, starting 1 January 2009.
Among the extensive list of returns and payments that must be made electronically are
- PAYE and PRSI forms P45 and P46, annual returns P30 and P35, monthly payments of PAYE and PRSI
- professional services withholding tax (PSWT) annual returns F30 and F35, and monthly payments of amounts withheld for professional services.
Electronic filing and payments are mandatory from 1 January 2009 for
- a Minister of the Government
- the Attorney General
- the Comptroller and Auditor General
- the Revenue Commissioners
- the Public Appointments Service
- the Commissioners of Public Works in Ireland
- the Houses of the Oireachtas Commission
- a company or other body whose tax affairs are dealt with by Large Cases Division at any time on or after 1 January 2009.
Electronic filing and payments are mandatory from 1 January 2010 for
- over 70 other State and Government bodies, including local authorities and health boards (i.e. those referred to in Schedule 13 of the Taxes Consolidation Act, 1997, other than those specifically listed above)
- a company which, at any time on or after 1 January 2010, is required under any provisions of the Companies Acts to append audited accounts to its annual return, other than those companies referred to above.
Under the Regulations, the Revenue Commissioners may exclude a person from the obligation to pay and file electronically if they are satisfied that the person does not have the capacity to do so. In this context “capacity” is defined to mean access to the requisite technology, both hardware and software. A person may appeal a decision not to exclude them to the Appeal Commissioners.
Mandatory Electronic Filing and Payment of Tax – New Regulations made
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