Revenue eBrief No. 139/20
09 July 2020
Corporation Tax Statement of Particulars - Section 882 TCA 1997
Tax and Duty Manual Part 38-02-08 is updated to include additional information on the requirement on non-resident companies to file particulars. A copy of the relevant legislation, Section 882 of the Taxes Consolidation Act 1997, is included in an appendix to the manual.
Companies registered with the Companies Registration Office (CRO) are required to register with Revenue when:
- they commence to trade
- there’s a material change in their details or
- required to do so by a notice from a Revenue Inspector.
Revenue issue notices annually to companies that registered with the CRO in the previous year but have not yet registered their trading status with Revenue. The notice requires a reply, either to request a tax registration or to provide an update on the company's status.