Revenue’s new Code of Practice for Revenue Compliance Interventions (“the new Code”) came into effect on 1 May 2022 and applies to all interventions notified from that date. It replaces the Code of Practice for Revenue Audits and Other Compliance Interventions (“the 2019 Code”). Compliance interventions in progress before 1 May 2022 will continue under the 2019 Code. The new Code applies to all taxes and duties (except customs).
To continue reading...
Members, students and subscribers of the Irish Tax Institute can login using your username and password.
For information on subscribing please contact info@taxinstitute.ie