Tax Code

Tuesday, 28 September 2021

Questions (275)

Brendan Griffin

Question:

275. Deputy Brendan Griffin asked the Minister for Finance if he will address a matter raised in correspondence (details supplied); and if he will make a statement on the matter. [45945/21]

View answer

Written answers

As previously advised to the Deputy in my reply to Dail Question No. 261 (Ref No. 43268-21), on the 15th of September, the filing date for self-assessed taxpayers who file their 2020 return (Form 11) and pay any liabilities due through ROS, including preliminary tax for 2021, has already been extended from 31 October 2021 to 17 November 2021 and no further extension is envisaged.

However, Revenue has assured me that it will take a pragmatic approach to any taxpayer or tax agent that experiences exceptional difficulties in meeting the filing deadline because of COVID-19, for example, where an unavoidable absence of key personnel or an office closure due to the pandemic occurs. In such circumstances, the taxpayer or tax agent should contact Revenue as quickly as possible, via the MyEnquiries service, setting out the exceptional difficulties being encountered so that an alternative arrangement can be agreed and put in place.

The ‘best estimate’ arrangement is in place to facilitate taxpayers or tax agents in rectifying errors that occurred because all the relevant information required was not to hand at the time the return was filed due to COVID-19 difficulties. The arrangement allows for self-correction of the return without incurring penalties.

Finally, and as previously advised to the Deputy, the timely filing of tax returns is essential so that taxpayers and businesses can continue to avail of the very substantial Government supports that are available to offset the extreme economic difficulties caused by COVID-19. Where returns are outstanding, it is not possible for Revenue to calculate outstanding liabilities for the Debt Warehousing scheme or to provide tax clearance, which is a key eligibility requirement for the other subsidy schemes (EWSS, CRSS and BRSS).