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Lámhleabhair Chánach agus Dleachta a bhaineann leis an bhfreagra ar COVID-19

Tá naisc ar an leathanach seo chuig na Lámhleabhair Chánach agus Dhleachta a cruthaíodh nó a athraíodh mar thoradh ar an bhfreagra ar COVID-19. Cuirfear naisc leis an leathanach seo de réir mar a chruthaítear nó a athraítear Lámhleabhair Chánach agus Dhleachta.

Lámhleabhair Chánach agus Dhleachta a bhaineann leis an bhfreagra ar COVID-19
Dáta is déanaí a nuashonraíodh/cruthaíodhTeideal an LCDeBrief

09/09/2021

Revenue Officers entering Construction Sites

 eBrief No. 171/21

02/09/2021

Provisions Relating to Residence of Individuals

 eBrief No. 167/21

02/09/2021

Stamp duty: Sections 31E (10% rate of duty) and Section 83E (refund scheme)

 eBrief No. 165/21

06/08/2021

 Part 34-00-06 (Transborder Workers Relief) eBrief No. 157/21

16/07/2021

 Part 42-04-01 (PAYE Exclusion Orders) eBrief No. 140/21

09/07/2021

 Part 05-05-19  (Payments on Termination of an Office or Employment or Removal from an Office or Employment) eBrief No. 136/21

25/05/2021

 Revenue Officers Entering Construction Sites  

18/05/2021

 Part 34-00-10 (Special Assignee Relief Programme (SARP)) eBrief No. 105/21

06/04/2021

 Part 16-00-02 (Relief for investment in corporate trades) eBrief No. 074/21

01/04/2021

 VAT Compensation Scheme Guidelines eBrief No. 072/21

25/03/2021

 Part 47-06-08 (Surcharge for late submission of Returns) eBrief No. 065/21

25/03/2021

Part 47-06-04 (Late Submission of Returns - Restriction of Claims to Relief Corporation Tax)

 eBrief No. 065/21

25/03/2021

 Part 47-06-01 (Surcharge for late submission of Returns, including where there is a delay in uploading iXBRL Financial Statements through ROS) eBrief No. 065/21

24/03/2021

 Part 38-06-06 (Revenue Receipts Tracker App and the Receipts Tracker in myAccount and ROS) eBrief No. 063/21

12/03/2021

 Electronic Tax Clearance eBrief No. 056/21
22/02/2021 Part 38-06-05 (PAYE Services: Review your tax) eBrief No. 034/21
29/01/2021 Guidelines for Conducting Compliance Interventions Remotely  eBrief No. 016/21
31/12/2020 Part 07-01-29 (Childcare Services Relief) eBrief No. 245/20
22/12/2020 Part 29-02-03 (Research & Development Tax Credit Guidelines) eBrief No. 236/20
21/12/2020 Part 16-00-02 (Relief for investment in corporate trades) eBrief No. 229/20
09/12/2020 Part 15-01-14 (Income Tax relief for Medical and/or Dental Insurance) eBrief No. 221/20
23/11/2020 Part 47-06-01 (Surcharge for late submission of Returns, including where there is a delay in uploading iXBRL Financial Statements through ROS) eBrief No. 209/20
16/11/2020 Part 38-06-01a (ROS Pay and File – useful Tips) eBrief No. 205/20
11/11/2020 Part 29-02-04 (Research & Development Credit) eBrief No. 202/20
22/10/2020 Part 05-02-13  (e-Working and Tax) eBrief No. 193/20
06/10/2020 Part 04-09-03 (Notification of intention to be a 'qualifying company' within section 110 TCA 1997) eBrief No. 181/20
22/09/2020 Part 12-01-02 (Income tax relief for losses incurred in a trade or profession) eBrief No. 176/20
28/08/2020 Part 15-01-47 (Stay and Spend Tax Credit) eBrief No. 164/20
18/08/2020 Part 12-01-03  (Loss relief for self-employed individuals adversely impacted by COVID-19 restrictions) eBrief No. 158/20
18/08/2020 Part 12-03-05 (Corporation tax: Accelerated loss relief for companies adversely impacted by COVID-19 restrictions) eBrief No. 158/20
18/08/2020 Part 38-01-04D (Income tax return form 2019 - ROS Form 11) eBrief No. 157/20
10/08/2020 Part 05-04-08 (Provision of bicycles and associated safety equipment by employers to directors and employees) eBrief No. 152/20
04/08/2020 Part 23-01-34(Income Averaging of Farm Profits) eBrief No. 149/20
05/06/2020 Part 07-01-26 (Income from scholarships) eBrief No. 103/20
13/05/2020 Part 13-02-05 (Surcharge on Certain Undistributed Income of Close Companies) eBrief No. 083/20

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