Extension to Income Tax Deadline not envisaged

 


Minister for Finance, Paschal Donohoe T.D., confirmed in the Dáil that an extension to the Income Tax deadline was not envisaged, but that the situation was being kept under review. Accountants under extreme deadline pressure can contact Revenue through MyEnquiries to seek to arrange for the filing of tax returns after the deadline. Under the current arrangements, where a tax accountancy firm is unable to meet the filing deadline due to delays caused by COVID-19, it should contact Revenue through the MyEnquiries service setting out the exceptional reasons for the delay, the detail of the taxpayers involved and confirming a timeline by which the returns will be filed.
 
In order make such arrangements Revenue should be notified in advance of the 17 November deadline.
The notification should set out the list of clients and their PPSNs and this should be submitted via MyEnquiries.
There is no general MyEnquiries email so a particular client’s MyEnquiries email could be used to submit the notification.
The pathway to use when submitting the notification via MyEnquiries is “Collector Generals” and “General Query”.
The notification should set out the exceptional circumstances why the accountant is unable to make the deadline and provide a timeline when he or she expects to file the tax returns.
Revenue will reply to the notification and accept the request for the non-application of late filing surcharges or decline the request.
Surcharges will not be suspended where the tax agent/taxpayer has a record of filing tax returns late.
 
CPA Ireland is closely monitoring the performance of ROS, following the interruption experienced last week.