Abstract
End-of-year adjustments may be allowed by Irish Revenue once they are made prior to filing the company’s tax return. Once a return has been filed, procedures such as “self-correction without penalty” may be used to effect such adjustments provided that Revenue has not initiated a compliance intervention. APAs can provide some certainty for taxpayers in this area as the terms may include agreement with Revenue on year-end adjustment mechanisms.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.