Part 38-3-13 Third Party Returns: Requirement to report information 1. Legislation Under Section 894 TCA 1997, business people are obliged to automatically make annual returns of information to the Revenue Commissioners regarding payments made to or certain transactions with third parties. 1.1 Publications The rules and guidelines are set out in Statement of Practice SP – IT/1/92 (see […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.