Daily Archives: October 27, 2009

EU VAT repayment claims

The present system of recovering VAT on business expenses incurred in other EU countries is cumbersome, as it is carried out manually and applications must be made to the Revenue authorities in each country. Electronic processing is being introduced on 1st January 2010. This will enable taxpayers and their agents to file claims electronically to the Irish Revenue, using ROS. Revenue will then forward the claims to the tax authorities of […]

Pay and File 2009

In order to avail of the ROS extended deadline of 16th November, both the tax return and payment must be made through ROS. For those filing a paper form 11, returns must be delivered to the Collector General’s office by 9a.m. on Monday 2nd November. In calculating the preliminary tax liability for 2009 on the basis of 100% of the 2008 liability, the payment of preliminary tax must be adjusted […]

Non-Principal Private Residence

The Local Government (Charges) Act 2009 introduced an annual charge on the owner of a non-principal private residence (NPPR) fro  2009. To avoid late payment penalties the charge must be paid by 31st October 2009. Some answers to questions raised relating to the charge are listed below: The charge applies to overseas owners. The online payment mechanism on the NPPR webpage will accept payment without a PPS number if the non-resident box […]

Self-employed or employee?

“It is Revenue’s position that locums are engaged under a contract of service (i.e. that they are employees) and that their remuneration comes within the scope of PAYE”. This statement was contained in letters sent to GPs in the South-West Region in the last month. However, Revenue approach to this isue has varied from district to district. This situation is unhelpful, as in addition to the PRSI cost of 10.75% […]