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Irish Taxpayers Must Renew 2014 Tax Rulings

by Jason Gorringe, Tax-News.com, London

06 December 2019


Companies with a tax ruling dating from 2014 from the Irish Revenue have been encouraged to renew these before they expire.

Previously Ireland committed to reviewing the tax rulings it grants to taxpayers every five years.

The Irish Revenue has updated Tax and Duty Manual Part 37-00-41 to provide guidance on how to seek a renewal or extension. The Revenue said those taxpayers with a tax ruling granted between January 1 and December 31, 2014, should be request an extension by submitting an application no later than March 31, 2020, to be able to rely on the terms of the ruling after January 1, 2020.

TAGS: compliance | tax | tax compliance | Ireland | revenue guidance | tax authority | transfer pricing | BEPS

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