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KEY TAX DATES

KEY DATES FOR JUNE 2010:

14th P30 monthly return and payment for May 2009

14th RCT30 monthly return and payment for May 2010

21st Corporation tax preliminary payment for accounting periods ending between 1 – 31 July 2010

21st Corporation tax returns for accounting periods ending between 1 – 30 September 2009

21st Corporation tax balancing payment due for accounting payments ending between 1 – 30 September 2009

HALIFAX & THE REVENUE

Halifax is closing its current account business from June 18th 2010. All Revenue On-line Service customers with such accounts should ensure that their ROS Debit Instructions have been amended to reflect their new current account details prior to that date.

ROS Debit Instructions can be amended on line by selecting the Complete/Amend/Download an RDI link on the ROS “My Services” page.

In case of difficulty, contact ROS Payment Support Unit at rospayments@revenue.ie

CASH REGISTERS

The Revenue have recently issued an information leaflet on cash registers which applies to all VAT registered customers who deal in cash. The most significant change affecting cash register records is that each record must

COOKING CHOCOLATE

On the day that the bank loans transferred to NAMA and administrators were appointed to Quinn Insurance, the Revenue Commissioners issued the following press release:

Following a recent determination by the Appeal Commissioner, the Revenue Commissioners accept that cooking chocolate comes within the meaning of paragraph (xii) of the Second Schedule to the VAT Act, 1972 (as amended) and is therefore liable to VAT at zero per cent.

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