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EU Mutual Assistance Recovery of Tax Claims (Amendment) Regulations 2007
These regulations amend the 2002 Mutual Assistance Regulations to incorporate Commission Directive 2006/84/EC (effective 1 January 2007), updating procedures for cross-border recovery of tax claims and establishing interest provisions.
EU Mutual Assistance Direct Tax, Excise & Insurance (Amendment) Regulations 2007
These regulations amend the 2005 Mutual Assistance Regulations to incorporate Council Directive 2006/98/EC (effective 1 January 2007), updating procedures for information exchange in direct taxation, excise duties, and insurance premium taxation.
EU Controls of Cash Entering/Leaving Community Regulations 2007
These regulations implement Regulation (EC) 1889/2005 requiring declaration of cash movements of €10,000 or more at EU borders, effective 15 June 2007. Relevant to individuals, customs authorities, and Revenue Commissioners regarding cash declaration and seizure procedures.
Electronic Transmission of Certain Excise Returns Order 2007
This order extends electronic filing requirements to excise returns under Control of Excisable Products Regulations 2001, effective 24 July 2007. Relevant to importers of excisable products from other EU Member States required to file electronically.
Excise Duty on Tobacco Products Quantitative Restrictions (Amendment) Order 2007
This amendment order removes the Republic of Slovenia from tobacco product import restrictions (effective 17 September 2007) as its excise duty rates now comply with EU minimum requirements under Finance Act 2001 section 104(2)(a).
Stamp Duty (Designation of Exchanges and Markets) Regulations 2007 - S.I. 651/07
Designates Plus Markets plc and POSIT (Investment Technology Group Limited) as recognised exchanges and markets for stamp duty exemption purposes under SDCA 1999 s.75. This regulation implements the exemption framework for securities transfers by intermediaries on designated exchanges, relevant to investment firms and financial institutions managing securities transactions.
Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2007 - S.I. 677/07
Designates virt-x Exchange Limited as a recognised exchange for stamp duty exemption purposes under SDCA 1999 s.75. Complements S.I. 651/07 by expanding the list of designated markets where securities transfers by approved intermediaries qualify for stamp duty relief.
Taxes (Electronic Transmission of Statements by High-Income Individuals) Order 2007 - S.I. 830/07
Specifies section 485FB(3) TCA 1997 and appoints 31 December 2007 as the operative date for mandatory electronic filing of tax statements by high-income individuals. Establishes the legal framework for electronic transmission of tax information under Chapter 6 Part 38 TCA 1997, applicable to high-income earners and tax compliance officers.
Income Tax (Relevant Contracts) (Amendment) Regulations 2008 - S.I. 80/08
Amends S.I. 71/2000 by introducing definitions for employer registered number, tax reference number, and VAT registered number in relevant contracts documentation. Applies to labour-only subcontractors and intermediaries in construction and related sectors under TCA 1997 s.531, effective 1 April 2008.
Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008 - S.I. 136/08
Establishes mandatory reporting requirements for financial institutions on payments made to customers under TCA 1997 s.891B. Specifies thresholds, reporting timelines, and procedures for banks, building societies, credit unions and savings banks to report customer transactions, with provisions for tax reference number collection.
Stamp Duty (Designation of Exchanges and Markets) Regulations 2008 - S.I. 156/08
Designates Eurex Deutschland as a recognised exchange for stamp duty exemption purposes under SDCA 1999 s.75. Continues the designation program established by Finance Act 2007 s.109, effective 26 May 2008, for securities transfers by approved intermediaries on designated markets.
Stamp Duty (Designation of Clearing Houses) Regulations 2008 - S.I. 250/08
Designates European Central Counterparty Limited (ECC) as a recognised clearing house (CCP) for stamp duty exemption purposes under SDCA 1999 s.75A. Implements exemptions for securities transfers to and from recognised clearing houses, effective 7 July 2008, relevant to financial market infrastructure operators.
Stamp Duty (Designation of Clearing Houses) (No. 2) Regulations 2008 - S.I. 302/08
Designates European Multilateral Clearing Facility N.V. (EMCF) as a recognised clearing house for stamp duty exemption purposes under SDCA 1999 s.75A. Expands the list of designated CCPs for securities settlement and clearing operations, effective 4 August 2008.
Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2008 - S.I. 321/08
Designates Chi-X Europe Limited and Turquoise Services Limited as recognised markets for stamp duty exemption purposes under SDCA 1999 s.75. Designates multilateral trading facilities for securities transactions by approved intermediaries, effective 15 August 2008.
Taxes (Electronic Transmission of VAT eServices Returns and VIES Statements) Order 2008 - S.I. 339/08
Specifies provisions for mandatory electronic filing of VAT eServices Returns and VIES (intra-Community supplies) Statements under Chapter 6 Part 38 TCA 1997. Appoints 25 August 2008 as the operative date, applicable to VAT-registered traders filing returns with Revenue.
Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008 - S.I. 341/08
Establishes mandatory electronic filing and payment requirements for specified taxpayers under TCA 1997 s.917EA. Sets phased implementation dates (1 January 2009 and 2010) for different categories of taxpayers, with provisions for appeals and exemptions for certain specified persons.
Film Regulations 2008 - S.I. 357/08
Establishes procedures for certification of qualifying films eligible for tax relief under TCA 1997 s.481. Specifies application requirements, eligible film categories, acceptable expenditure, record-keeping obligations, and compliance reporting for film production companies seeking Irish film tax incentives.
Electricity Tax Regulations 2008 - S.I. 385/08
Implements regulations for the newly-introduced electricity tax under Finance Act 2008 Part 2 Chapter 1 s.58-66. Covers supplier registration, tax liability, record-keeping, and reporting requirements applicable to electricity suppliers in non-household contexts, effective 1 October 2008.
Stamp Duty (Designation of Market) Regulations 2008 - S.I. 468/08
Designates Nasdaq OMX Europe Limited as a recognised market for stamp duty exemption purposes under SDCA 1999 s.75. Continues designation program for securities trading venues, effective 21 November 2008, for transfers by approved intermediaries.
European Communities (Tax Exemption for Non-Commercial Goods in Travellers' Luggage) Regulations 2008 - S.I. 480/08
Implements Council Directive 2007/74/EC regarding tax exemptions for non-commercial goods imported by travellers in personal luggage from third countries. Specifies conditions, thresholds, and goods eligible for VAT and excise duty relief under customs procedures, effective 1 December 2008.
Income Tax (Employments) Regulations 2008 - S.I. 592/08
Amends S.I. 559/2001 to introduce electronic communications provisions for employment-related notices, certificates, and tax deduction cards under TCA 1997 s.986. Establishes framework for electronic service of documentation between employers, employees and Revenue, effective 1 January 2009.
Stamp Duty (Designation of Exchanges and Markets) Regulations 2009 - S.I. 46/09
Designates PLUS-Europe (Bayerische Börse AG) and Bats Trading Limited as recognised markets for stamp duty exemption purposes under SDCA 1999 s.75. Continues expansion of designated trading venues for securities transfers by approved intermediaries, effective 10 February 2009.
Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2009 - S.I. 99/09
Designates SmartPool Trading Limited as a recognised exchange for stamp duty exemption purposes under SDCA 1999 s.75. Adds multilateral trading facility to designated venues for securities transfers by approved intermediaries, effective 27 March 2009.
Stamp Duty (Designation of Clearing Houses) Regulations 2009 - S.I. 118/09
Designates Cassa di Compensazione e Garanzia S.p.A. as a recognised clearing house for stamp duty exemption purposes under SDCA 1999 s.75A. Expands the list of designated CCPs for securities settlement and clearing operations, effective 6 April 2009.
Air Travel Tax Regulations 2009 - S.I. 134/09
Implements regulations for air travel tax introduced by Finance (No. 2) Act 2008 s.55. Specifies registration requirements, accounting periods, reporting obligations, and electronic filing procedures for airline operators liable for the tax, effective 30 March 2009.
Air Travel Tax Electronic Returns (S.I. 135/09)
This regulation specifies that electronic filing requirements under TCA 1997 Part 38 Chapter 6 apply to air travel tax returns. It designates Regulation 8 of the Air Travel Tax Regulations 2009 as subject to mandatory electronic transmission, with effect from 1 January 2010. Relevant for businesses subject to air travel tax compliance obligations.
Stamp Duty Exchange Designations - NYSE Arca & Pipeline (S.I. 184/09)
Designates NYSE Arca Europe and Pipeline Financial Group Limited as approved markets under SDCA 1999 section 75, enabling stamp duty exemption on securities transfers through these venues. Applies from 18 May 2009 for intermediaries seeking relief on transfers to approved exchanges/markets.
Bank Payment Reporting Amendment Regulations (S.I. 254/09)
Amends the Return of Payments Regulations 2008 to broaden the definition of 'bank' to include EU-licensed institutions and refine payment reporting thresholds under TCA 1997 section 891B. Effective 3 July 2009, relevant for financial institutions reporting payment information to Revenue.
Stamp Duty Market Designations - Euro Millennium & Baikal (S.I. 331/09)
Designates Euro Millennium (NYFIX International) and Baikal MTF (Baikal Global) as approved markets under SDCA 1999 section 75 for stamp duty exemption purposes. Effective 25 August 2009 for securities transfers through designated multilateral trading facilities.
Medical Insurance Age-Related Tax Credit Regulations (S.I. 343/09)
Establishes procedures for authorised insurers to claim tax credits under TCA 1997 section 470B for age-related medical insurance. Covers interim and annual claims, payment mechanisms, and information reporting requirements for insurers administering relief at source.
EU Mutual Assistance Tax Recovery Regulations (S.I. 353/09)
Implements EU Directive 2008/55/EC enabling mutual assistance between Member States for recovery of taxes, duties, and levies. Defines scope including excise duties, import/export duties, and VAT, applicable to cross-border tax debt collection.
Stamp Duty E-Stamping System Regulations (S.I. 476/09)
Establishes mandatory electronic stamping system for instruments under SDCA 1999 section 17A, effective 30 December 2009. Covers e-filing procedures, stamp certificates, clawback provisions, and electronic payment requirements for all stampable instruments.
VAT Regulations - Immovable Goods & Electronic Services (S.I. 520/09)
Comprehensive VAT regulation implementing EU Directives 2006/112/EC, 2008/8/EC, and 2008/117/EC. Amends VAT Act 1972 sections on supplies, services, margins, capital goods, imports, and special schemes. Effective various dates in 2009-2010.
Income Tax Employments Regulations Amendment (S.I. 573/09)
Amends Income Tax (Employments) Consolidated Regulations 2001 under TCA 1997 section 986, effective 1 January 2010. Expands document delivery methods from posting to electronic availability for P2C forms, tax deduction cards, and certificates.
Control of Excisable Products Regulations (S.I. 146/10)
Revokes 2001 regulations and establishes comprehensive excise duty control framework under Finance Act 2001 section 153, effective 7 April 2010. Covers registration, record-keeping, declarations, and duties on tobacco, alcohol, and mineral oils.
Income Tax Relevant Contracts Amendment Regulations 2010
Amends the Income Tax (Relevant Contracts) Regulations 2000 to modify thresholds and validity periods for sub-contractor certificates. Updates the €6,340,000 threshold to €1,000,000 and extends certificate validity from 3 to 5 years. Relevant to TCA section 531 and contractors managing RCT compliance.
Mandatory Disclosure of Certain Transactions Regulations 2011
Establishes mandatory disclosure requirements for tax avoidance transactions and schemes, specifying classes of transactions, promoter obligations, and reporting timeframes. Applies to TCA provisions on disclosed transactions and affects tax advisors, promoters, and scheme participants who must report disclosable transactions within prescribed periods.
Stamp Duty Designation of Exchanges and Markets 2011
Designates UBS MTF (operated by UBS Limited) as a recognized market for stamp duty purposes under SDCA section 75. Provides exemption from stamp duty on securities transfers effected on designated exchanges/markets when requirements are met. Relevant to investors, intermediaries, and securities dealers.
Stamp Duty E-Stamping of Instruments Amendment 2011
Amends the Stamp Duty (E-stamping of Instruments) Regulations 2009 to update provisions relating to section 106B(2) of SDCA. Implements electronic stamping requirements effective 1 April 2011 for specified instruments. Relevant to practitioners filing stamped documents electronically.
Stamp Duty Exchanges and Markets (No. 2) Regulations 2011
Designates Eurex Zürich AG as a recognized exchange and Turquoise (operated by Turquoise Global Holdings Limited) as a recognized market under SDCA section 75. Provides stamp duty exemption on securities transfers to intermediaries on these markets when conditions are satisfied.
Electronic Transmission of Third Party Returns Order 2011
Specifies provisions under TCA sections 889(2) and 889(3) for electronic transmission of third party tax returns and appoints 9 May 2011 as the commencement date. Applies Part 38 Chapter 6 electronic filing requirements to third party reporting obligations.
Stamp Duty Exchanges and Markets (No. 3) Regulations 2011
Designates Sigma X MTF (operated by Goldman Sachs International) as a recognized market under SDCA section 75 effective 1 June 2011. Continues expansion of approved trading venues for stamp duty exemption on securities transfers to intermediaries.
Stamp Duty E-Stamping Amendment (No. 2) Regulations 2011
Further amends e-stamping regulations effective 1 June 2011 to introduce exemptions for accountable persons lacking internet access or unable to comply due to age/infirmity. Creates mechanism for appeal to Appeal Commissioners regarding exemption requests.
Tax Returns and Payments Mandatory Electronic Filing 2011
Mandates electronic filing and payment of taxes for specified persons effective 1 June and 1 October 2011, including high-income individuals, companies, VAT-registered persons, and those with foreign income. Details exclusions and appeal rights under TCA section 889/894.
Customs and Excise Information Provision Regulations 2011
Authorizes Revenue Commissioners to require transport operators to provide information on movement of persons, conveyances, and goods across State borders effective 15 August 2011. Details information requirements, format, timing, and frequency of submissions.
Mortgage Interest Relief at Source Regulations 2011
Amends Mortgage Interest (Relief at Source) Regulations 2001 to require lenders to maintain unique identifying numbers for each qualifying mortgage loan made on/after 1 January 2011. Ensures proper tracking for relief ceiling and rate application under TCA section 244A.
Income Tax and Corporation Tax Relevant Contracts Tax 2011
Comprehensive regulations governing RCT administration effective 1 January 2012, including registration of principals, payment notifications, deduction authorizations, and return requirements under TCA sections 530B-530S. Essential for contractors managing RCT compliance and sub-contractor relationships.
Universal Social Charge Regulations 2011
Establishes comprehensive framework for Universal Social Charge (USC) deduction, calculation, and payment effective 1 January 2011. Details rate cut-off points, employer deductions, employee repayments, assessment procedures, and appeals for all relevant emoluments.
Tax Returns and Payments Mandatory Electronic Filing 2012
Updates mandatory electronic filing requirements effective 1 June 2012 for persons with foreign income, claiming property reliefs, or VAT-registered. Specifies provisions under TCA section 917EA defining income types and qualifying reliefs requiring electronic filing.
Value-Added Tax Refund Flat-Rate Farmers Order 2012
Authorizes VAT refund for flat-rate farmers on renewable energy equipment and farm building construction under VATCA 2010 section 103. Defines qualifying equipment (wind turbines, photovoltaic systems) and persons eligible for relief on outlay incurred from 1 January 2012.
Finance Act 2012 Section 78 Commencement Order 2012
Appoints commencement dates for Finance Act 2012 amendments to Mineral Oil Tax provisions: 1 July 2012 for general provisions and 1 October 2012 for licensing amendments. Covers amendments to Finance Act 1999 section 101 mineral oil trader licensing.
Mineral Oil Tax Regulations 2012 (S.I. No. 231)
Comprehensive secondary legislation governing mineral oil tax administration in Ireland, including tax warehouse operations, proprietor responsibilities, and regulatory compliance. This statutory instrument implements the mineral oil tax framework and is essential for fuel traders, distributors, and businesses handling taxable mineral oils. Covers warehouse management, record-keeping, and tax liability procedures.
Stamp Duty E-Stamping (Amendment) Regulations 2012 (S.I. 233)
Amendment to the e-stamping regulations for stamp duty under the Stamp Duties Consolidation Act 1999, ceasing the application of the 2009 e-stamping regulations from 7 July 2012. Marks the transition from electronic stamping procedures for instruments executed before this date to new e-stamping and self-assessment requirements.
Stamp Duty E-Stamping and Self-Assessment Regulations 2012 (S.I. 234)
Core regulations establishing the e-stamping system and self-assessment procedures for stamp duty under the Stamp Duties Consolidation Act 1999, effective from 7 July 2012. Details electronic filing requirements, payment procedures, stamp certificates, and appeal rights for instruments subject to stamp duty.
Credit Card Tax Payments via Internet Regulations 2012 (S.I. 255)
Regulations under Taxes Consolidation Act 1997 section 960EA enabling taxpayers to pay tax via internet using credit cards, effective 18 July 2012. Specifies approved card types (VISA, Master Card) and establishes a 1.49% processing charge on all credit card payments to Revenue.
VAT Refund (Touring Coaches) Order 2012 (S.I. 266)
VAT exemption and refund provisions for qualifying touring coaches under the Value-Added Tax Consolidation Act 2010. Applies to businesses engaged in group transport of tourists meeting specific coach specifications and compliance requirements, allowing VAT recovery on coach purchases and operating costs.
VAT Exemption on Import of Goods Regulations 2012 (S.I. 267)
EU directive implementation establishing VAT exemptions on permanent importation of specified goods into Ireland under the Value-Added Tax Consolidation Act 2010. Covers personal property transfers, inheritance, educational materials, charitable goods, disability aids, and various relief categories for goods imported under specific conditions.
Payment Card Transaction Returns (Merchant Acquirers) Regulations 2012 (S.I. 324)
Regulations requiring merchant acquirers to file electronic returns detailing payment card transactions and settlement payments to merchants under Taxes Consolidation Act 1997 section 891D. Establishes reporting obligations for transaction values, fees, and merchant identifiers for tax compliance and audit purposes.
EU VAT Regulations 2012 (S.I. 354) - Invoicing & Supplies
Implementation of EU Council Directive 2010/45/EU establishing VAT invoicing requirements and supply chain documentation standards under the Value-Added Tax Consolidation Act 2010, effective 1 January 2013. Covers invoice format, electronic invoicing, and cross-border supply documentation for accountable persons.
VAT Community Facilities (Commencement) Order 2012 (S.I. 392)
Commencement order appointing 1 January 2013 for section 14(2) VATCA 2010 regarding community facilities supplied by the State and public bodies. Establishes when public bodies become taxable persons on non-regulatory activities that could distort competition, including sports facilities (excluding golf).
EU VAT Place of Supply (Transport) Regulations 2012 (S.I. 429)
Implementation of EU Council Directive 2008/8/EC establishing place of supply rules for transport services under the Value-Added Tax Consolidation Act 2010, effective 1 January 2013. Specifies jurisdictional rules for long-term hiring of vehicles and pleasure boats to non-taxable persons.
VAT Amendment Regulations 2012 (S.I. 458) - Stocks & Records
Technical amendments to VAT Regulations 2010 adjusting stock relief provisions and record-keeping requirements for accountable persons, effective 1 January 2013. Clarifies VAT treatment of stocks supplied at reduced rates and modernizes electronic record reproduction standards.
Stamp Duty Designated Exchanges Regulations 2012 (S.I. 491)
Designates Blockmatch MTF (operated by Instinet Europe Limited) as a recognized market for stamp duty exemption purposes under the Stamp Duties Consolidation Act 1999 section 75, effective 10 December 2012. Enables intermediary exemption from stamp duty on securities transfers on this market.
EU Administrative Cooperation in Taxation Regulations 2012 (S.I. 549)
Implementation of EU Council Directive 2011/16/EU establishing administrative cooperation mechanisms between Irish and other EU member states' tax authorities, effective 1 January 2013. Governs information exchange, mutual assistance, recovery procedures, and authorized officer powers for cross-border tax administration.
Relevant Contracts Tax Regulations 2012 (S.I. 576) - RCT
Comprehensive regulations implementing the Relevant Contracts Tax regime under TCA 1997 sections 530B-530S for construction contracts. Covers registration, notifications, deduction authorizations, electronic filing, and compliance procedures for principals, subcontractors, and construction payment withholding.
Local Property Tax Pyrite Exemption Regulations 2013 (S.I. 147)
Regulations under the Finance (Local Property Tax) Act 2012 establishing exemptions and relief procedures for residential properties affected by pyrite heave defects. Sets standards for Building Condition Assessments and Damage Condition Ratings by competent persons using Irish Standard IS 398-1:2013.
Solid Fuel Carbon Tax Regulations 2013 (S.I. 191)
Regulations implementing the solid fuel carbon tax under Finance Act 2010 section 85, effective 1 May 2013. Establishes registration requirements for manufacturers and suppliers, accounting periods, record-keeping obligations, and tax compliance procedures for solid fuel transactions.
Stamp Duty Clearing Houses Designation Regulations 2013 (S.I. 192)
Designates ICE Clear Europe Limited as a recognized clearing house for stamp duty exemption purposes under the Stamp Duties Consolidation Act 1999 section 75A, effective 17 June 2013. Enables exemption from stamp duty on securities transfers to and from this CCP in specified circumstances.
Investment Undertakings Returns Regulations 2013 (S.I. 245)
Regulations requiring investment undertakings and associated companies to file returns of values under TCA 1997 section 891C. Applies to collective investment funds and investment companies, establishing reporting obligations for valuation data and administration information for tax compliance.
VAT Refund for Rescue Boats and Equipment (S.I. 249/2013)
This statutory instrument provides for VAT refunds on rescue boats, equipment, and related structures under section 103 of the Value-Added Tax Consolidation Act 2010. It applies to qualifying bodies such as Irish Water Safety that have borne VAT on the supply, acquisition, or maintenance of rescue craft of 15 tons or less and related equipment. The refund is available where specific conditions regarding the use and purpose of the craft are satisfied.
EU VAT Regulations 2013 - Croatia Accession (S.I. 252/2013)
This regulation implements EU Directives 2006/112/EC and 2013/13/EU, amending the VAT Consolidation Act 2010 to account for Croatia's accession to the EU on 1 July 2013. It updates the definition of 'date of accession' and adjusts provisions for means of transport entering Ireland from Croatia, particularly regarding the first use date threshold for VAT treatment.
RCT Payment Notification Amendment Regulations 2013 (S.I. 412/2013)
This regulation amends the Relevant Contracts Tax (RCT) regulations under section 530C of the Taxes Consolidation Act 1997, clarifying payment notification requirements for principals with multiple contracts with a single subcontractor. It allows principals to either associate payments with current contracts or provide separate payment notifications for each related contract.
Vehicle Registration ID Marks Regulations 2013 (S.I. 452/2013)
This regulation under the Finance Act 1992 amends vehicle registration identification mark requirements, effective 1 January 2014. It updates the format of registration plates for vehicles first brought into use in 2013 and thereafter, replacing the previous system with new identification mark structures that include year numerals and index marks.
Electronic PAYE Tax Returns - Appointed Day Order 2014 (S.I. 186/2014)
This order under section 917E of the Taxes Consolidation Act 1997 specifies section 879(2) of the TCA 1997 for electronic filing and appoints 30 April 2014 as the commencement date for mandatory electronic transmission of tax returns by certain PAYE taxpayers under Chapter 6 of Part 38.
Stamp Duty Exchange Designation - ICE Futures Europe (S.I. 256/2014)
This regulation designates ICE Futures Europe as an approved market under section 75 of the Stamp Duties Consolidation Act 1999, effective 13 June 2014. It grants stamp duty exemptions on transfers of securities to approved intermediaries on this designated exchange, subject to conditions including approved intermediary status and exclusion of certain business activities.
FATCA Reporting Regulations - Financial Accounts (S.I. 292/2014)
These regulations implement the US Foreign Account Tax Compliance Act (FATCA) reporting requirements under section 891E of the Taxes Consolidation Act 1997, effective 1 July 2014. They establish obligations for Irish financial institutions to identify, report on, and register US reportable accounts, with penalties for non-compliance.
EU VAT Regulations 2014 - Place of Supply & Exemptions (S.I. 340/2014)
This regulation implements Council Directive 2008/8/EC, amending the VAT Consolidation Act 2010 regarding place of supply rules for telecommunications, broadcasting, and electronic services. It comes into operation 1 January 2015 (with partial commencement 1 October 2014) and expands VAT exemptions to include accommodation bundled with specified services.
Electronic Self-Assessment Tax Returns - Appointed Day (S.I. 364/2014)
This order appoints 7 August 2014 as the commencement date for mandatory electronic filing of self-assessment tax returns under section 959I(1) of the Taxes Consolidation Act 1997, implementing Chapter 6 of Part 38 requirements for self-assessment taxpayers.
Electronic Partnership Tax Returns - Appointed Day (S.I. 365/2014)
This order appoints 7 August 2014 for mandatory electronic filing of partnership tax returns under section 959M of the Taxes Consolidation Act 1997. It implements Chapter 6 of Part 38 provisions following the replacement of Part 41 with Part 41A in the TCA 1997.
Stamp Duty Exchange Designation - Aquis Exchange (S.I. 423/2014)
This regulation designates Aquis Exchange Limited as an approved market under section 75 of the Stamp Duties Consolidation Act 1999, effective 1 October 2014. Securities transfers to approved intermediaries on this exchange qualify for stamp duty exemption subject to specified conditions.
Customs Electronic Filing Returns Order 2014 (S.I. 474/2014)
This order under section 917E of the Taxes Consolidation Act 1997 mandates electronic filing of customs returns for cargo entering Ireland, effective 18 October 2014. It specifies return requirements under the Customs Consolidation Act 1876 and the Customs and Excise (Aircraft) Regulations 1964, implementing Chapter 6 of Part 38.
Customs Mandatory Electronic Filing Regulations 2014 (S.I. 475/2014)
These regulations under section 917EA of the Taxes Consolidation Act 1997 establish mandatory electronic filing for customs returns by specified persons from 18 October 2014. They define capacity requirements and provide exemption procedures for those unable to file electronically due to age, infirmity, or lack of internet access.