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Revenue eBrief No. 13/13

04 April 2013
ROS – Extension of Pay & File Deadline for ROS Customers for 2013

Today, Revenue announced an extension to the ROS return filing and tax payment date for certain self-assessment income tax customers and for customers liable to Capital Acquisitions Tax (CAT).

For customers who file the 2012 Form 11 return and make the appropriate payment through ROS for:

Preliminary Tax for 2013,
Income Tax balance due for 2012,

the due date is extended to Thursday, 14th November 2013.

For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31st August 2013 who make a CAT return and the appropriate payment through ROS, the due date is also extended to Thursday, 14th November 2013.

To qualify for the extension, customers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply and the required date to submit both returns and payments is no later than 31st October 2013.


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