18 May 2011
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Mandatory Filing
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Mandatory Filing
by Fiona Kavanagh
Fiona Kavanagh
Fiona Kavanagh

Mandatory electronic payments and filing, using Revenue's Online Service (ROS), is part of Revenue's strategy to establish the use of electronic channels as the normal way of conducting tax business. It is also fair to say revenue are anxious to reduce their own costs, particularly staffing costs, by using electronic filing to a greater degree.

ROS is an internet facility which provides you with a quick and secure facility to pay tax liabilities, file tax returns, access your tax details and claim repayments. The ROS facilities are available 24 hours a day, 365 days a year. You can benefit from an extension to existing deadlines for paying tax and filing returns where you both pay and file using ROS. The existing time limits have been extended to the 23rd of the month for Corporation Tax, Relevant Contracts Tax, VAT and Employer PAYE/PRSI.

You may recently have received a letter from Revenue notifying you that from 1st June 2011 all payments and returns due must be electronically filed using ROS.

The following information is provided to support and help you to pay and file electronically.

Who is required to pay and file electronically?

Phase 1

Revenue’s mandatory electronic payments and returns programme commenced with Phase 1 on the 1st January 2009. Phase 1 included all taxpayers whose tax affairs are dealt with by Large Cases Division and all Government Departments.

Phase 2

Revenue's Phase 2 came into effect from 1st January 2010. Phase 2 included all companies with a turnover of more that €7.3m and with more than 50 employees and all public bodies.

Phase 3

The categories of taxpayer who will be required to pay and file returns electronically from 1st June 2011 are:

  • All companies;
  • All trusts;
  • All partnerships;
  • Self employed individuals filing a return of payments to third parties (Form 46G)
  • Self employed individuals subject to the high earners restriction (Form RR1, Form 11);
  • Self employed individuals benefiting from or acquiring Foreign Life Policies, Offshore Funds or other Offshore products;
  • Self employed individuals claiming a range of property based incentives (Residential Property and Industrial Buildings Allowances).

In addition, all stamp duty returns and payments due on or after 1st June 2011 must be filed electronically.

All major tax returns and their resulting payments must be filed electronically.

ROS Registration

Should you need assistance with your ROS registration please find details for the Technical Helpdesk below:

  • Email at roshelp@revenue.ie
  • Telephone at 1890 20 11 06
  • If you reside outside the Republic of Ireland please email the Helpdesk with your number and they will telephone you, or alternatively call +353 1 7023021.

ROS Payments

Should you need assistance to make a payment on ROS please email ROS Payment Support Unit at rospayments@revenue.ie

For Assistance

If you need assistance in the changeover to the mandatory electronic filing system outlined above, please contact Quintas Business Centre, who currently submit 99.9% of client revenue returns and registrations through ROS.

Quintas Business Centre provide outsourced ‘Financial Management, Accounting, Bookkeeping, Vat, RCT and Payroll Services’.

We acknowledge that the source of the information contained in this article is from www.revenue.ie and the Revenue Commissioners holds the copyright to said information.

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