Part 47-6-2 Surcharge – Commencement Cases 1. Introduction This instruction applies to income tax and sets out the return filing requirements for commencement cases. Tax Instruction 47.6.8 sets out the surcharge position for late submission of returns. 2. Commencing Businesses: 1990/91 et seq. 2.1 The Statement of Practice issued by the Revenue Commissioners in September 1988 sets […]

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