The Irish tax authority, the Revenue Commissioners has published a consultation document on the gradual extension of mandatory e-filing and payment for certain returns and tax liabilities to smaller businesses in Ireland.
E-filing and payment was made mandatory in 2 phases in 2009 and 2010 for government departments/bodies, local authorities, semi-state bodies and certain larger companies to make returns and payments online.
It is now proposed to extend mandatory e-filing and payment arrangements, in 3 further annual phases up to 2013, to certain other taxpayers who are obliged to file returns. As with the earlier phases, provision will be made to exclude those with genuine capacity difficulties in relation to online filing and payment.
Comments on the consultation from interested parties can be submitted up until August 31, 2010, after which the proposed arrangements will be prescribed in governing regulations.
.Tags: tax | law | business | small and medium-sized enterprises (SME) | tax compliance | Ireland | compliance | Ireland
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