Recent developments in the areas of e-Filing and e-Registration highlight the Revenue’s continued effort to move the conduct of tax business from paper to electronic means. Revenue cite many advantages to conducting business online including improved customer service and a faster turn around time.
Under the mandatory e-Filing system taxpayers are required to file returns and make payments electronically. The category of taxpayers to which e-Filing applies has continued to expand since its introduction in 2009. All companies, trusts and partnerships have been subject to e-Filing since 2011 and since 1 June 2012, all VAT registered cases and individuals who avail of certain reliefs and exemptions must also comply with the requirements of e-Filing. The type of returns that must be e-filed (which includes corporation tax returns and dividend withholding tax returns) also continues to expand with the recent addition of returns for investment undertaking exit tax.