Revenue eBrief No. 323/24
16 December 2024
Updates to Tax and Duty Manuals Part 38-01-03a and Part 38-01-03b
The following Tax and Duty Manuals (TDMs) have been updated:
- Part 38-01-03a - Guidelines for Registration for IT, CT, RCT, PREM and Certain Other Taxheads - has been updated to reflect the change of name of the National Employer Helpline to the National Employer Helpdesk, to better reflect the services that the unit provides.
- Part 38-01-03b - Guidelines for VAT Registration -has been updated to include information for applicants with VAT registration subsequently applying for Postponed Accounting via ROS.