Revenue eBrief No. 089/19

24 April 2019

Chapter 01 - Introduction to File and Pay

Tax and Duty Manual Filing and paying Stamp Duty on Instruments - Chapter 1: Introduction has been updated as follows:

  1. In section 1.8  to add that you must register for ROS and have a ROS Digital Certificate before you can file a return. A new paragraph with a link to Chapter 4 of the manual has also been added.
  2. In section 1.11 to add that though you may have set up an RDI (ROS Debit Instruction) to pay tax, you need to set up a separate RDI to pay Stamp Duty. It has also been amended to add that if you apply for a refund it will be paid to the bank account that you nominated when you set up your RDI.
  3. In section 1.14 to clarify that if you do not click the sign and submit button a return will not be created.
  4. In section 1.18 to state that you can search for records where the return you filed was a paper return.