Revenue eBrief No. 179/23

08 August 2023

Submission of iXBRL Financial Statements - Updates to Manual

Tax and Duty Manual Part 41A-03-01 on the tagging and submission of financial statements in iXBRL has been updated:-

  • in section 1.6 to reflect the withdrawal of older taxonomies
  • in section 1.8 to update the URL for the iXBRL hub on the Revenue website and
  • in section 3.1.8 to confirm the filing obligations of non-resident corporate landlords.