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 […]

Why join?

Unlike irishstatutebook.ie, 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.