Revenue Online Service (ROS)
ROS is an internet facility offered by Revenue delivering its customer services electronically. This service is an internet facility which provides customers with a quick and secure facility to file tax returns, pay tax liabilities and access their tax details, 24 hours a day, 7 days a week, 365 days a year. In July 2003 Revenue received an eGovernment label from the European Commission for this service which was found to be one of the best practices of its type. The main features of ROS include facilities to:
- File returns online;
- Make payments by debit/credit card, debit instruction or by online banking for Income Tax only;
- Obtain online details of personal/clients Revenue Accounts;
- Calculate tax liability;
- Conduct business electronically; and
- Claim repayments.
Mandatory eFiling has been gradually rolled out since 2009, and the requirements of Mandatory eFiling is such that Incorporated Public Accountants are required to use it for a significant number of their clients. Accordingly it is pretty much essential that Incorporated Public Accountants are registered with ROS.
You can find out about registering for ROS here.
IMPORTANT: As a Tax Agent you will need to acquire a TAIN (Tax Advisor Identification Number) in order to work as a Tax Agent on ROS, and then “link” each of your clients to your TAIN.
- Obtaining a TAIN – Agents must register with Revenue by obtaining a TAIN number (Tax Advisor Identification Number). This function is handled by Dublin North City District, TAIN Section, 14-15 Upper O’Connell Street, Dublin 1, Tel: 01-865 5000, e-mail: firstname.lastname@example.org.
- To register, Agents must apply in writing stating their tax number, their full Name, Address, Tel/Fax/E-mail and supply a list of their clients which should include each clients’ PPS/Tax Registration Number/VAT number.
Registering for ROS is done online, and there are three steps:
Step 1 – Apply for your ROS Access Number (RAN);
Step 2 – Apply for your Digital Certificate; and
Step 3 – Retrieve your Digital Certificate.
The process of obtaining a ROS Agent account will likely take at least several days and probably a couple of weeks to complete from start to finish so you should begin applying for your account as soon as possible.
If you would like more detailed description of how to register for ROS you can download one here.
Once you have created your ROS Agent account, you must link each of your clients to your ROS Account. Registration is done from within ROS, however to complete a client registration the Revenue Commissioners require an “Agent Link Notification” form to be completed and signed by both the Client and the Agent. The registration form must be scanned and uploaded as part of the ROS registration process.
Information for Practitioners
The Revenue Commissioners provide a “portal” on its website that provides information for Tax Practitioners. This is a comprehensive resource which provides a number of very useful tools for Tax Practitioners including:
A Tax Calendar. This is calendar divided by months which provides return and payments dates for taxes and charges.
Revenue eBriefs. These are briefings published by the Revenue Commissioners on a range of matters including tax treatments, announcements, clarifications, changes in dates etc. The current year eBriefings are available from this link, but there is also an archive from which you can access older eBriefs.
Tax Briefing. Tax Briefing is Revenue’s on-line technical journal. Individual articles are published as soon as they become available and subscribers to eBrief receive prompt notification of each article. Like the Revenue eBriefs the link takes you to the current year Tax Briefings, and like eBriefs, there is an archive of the previous year’s Tax Briefings. A nice addition to this area is the “Current Tax Briefing Supplement” section which is divided by subject matter.
- Codes of Practice are also available to the Tax Practitioner including:
- Construction Industry RCT System;
- Legislation. The Revenue Commissioners provides access to applicable tax law and rules. This includes:
- Acts of the Oireachtas; This is the “Primary Law” applicable to tax in Ireland. It is important to remember that the law my be supplemented and/or clarified in a number of areas by Regulations (also referred to as “Statutory Instruments”), Treaties, Guidance from the Revenue Commissioners, and Statements of Practice.
- Statutory Instruments on Taxation are a form of law that is made under powers already granted to the Revenue Commissioners and/or the Minister for Finance. These are part of the legal framework of the taxation system and from a practical point-of-view there is no difference for the Tax Practitioner between Acts of the Oireachtas and Statutory Instruments.
- Tax Treaties are agreements between Ireland and other countries. Ireland has signed comprehensive double taxation agreements with 72 countries, of which 68 are in effect. The agreements cover direct taxes, which in the case of Ireland are income tax, corporation tax and capital gains tax.
- Notes for Guidance have also been issued in relation to Tax Law. These notes are for guidance only and are not a definitive legal interpretation of the provisions of the law. Their aim is to provide a detailed commentary on the provisions of relevant law. Such guidance is available for:
- Making a disclosure; and
- Special Investigations.