Taxation

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: dublinagents@revenue.ie.
  • 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.

You should also register for the Revenue Commissioners “Secure Email” so that you can engage with the Revenue Technical Service (RTS). Find out more about RTS.

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.