Mandatory Electronic Filing Phase 3A

From 1st June 2011, phase 3A of Revenue’s ROS (Revenue Online Services) Registration Process comes into effect. Essentially, this means the following categories of taxpayer come under the mandatory online filing regime from that date:

  • All companies
  • All trusts
  • All partnerships
  • Individuals filing a return of payments to third parties [Form 46G]
  • Individuals subject to the high earners restriction
  • Individuals benefiting from or acquiring Foreign Life Policies, Offshore Funds or other Offshore products
  • Individuals claiming a range of property based incentives.

The Revenue report in eBrief No. 32/11 that they have sent letters to 225,000 taxpayers advising them of their obligations and that paper returns will no longer be accepted from those taxpayers who have not been granted an exclusion.

The main exclusion under the regulations allows for those who do not have the capacity to file on line – mainly defined as insufficient access to the Internet and, in the case of an individual, being prevented by reason of age, physical or mental infirmity from filing and paying electronically.

More detail on the eBrief can be found here