Corporation Tax 2013 and ROS Screens
Both the Corporation Tax Return (Form CT1) and Form 46G Company for accounting periods ending in 2013 are now available on ROS online and offline.
As the Form CT1 and Form 46G Company are covered by the e-filing regulations they will not be available on the Revenue website. Companies that have been granted an exclusion from mandatory e-filing should contact their Revenue office for a hard copy of these forms.
Full Self Assessment for Corporation Tax
Under the provisions of Chapter 4 of Part 41A TCA 1997, every return prepared and delivered in respect of a chargeable period shall include a self assessment. A chargeable period is an accounting period commencing on or after 01/01/2013 or the 2013 year of assessment.
The Form CT1 for 2013 has been amended to include two new panels – a CT self assessment panel and a CGT/IT self assessment panel.
The completion of the CT self assessment panel is mandatory where the accounting period start date is on or after 01/01/2013. Revenue will continue to provide an indicative tax calculation based on the information on your return and will auto populate the self assessment panel. You must formally agree or disagree with the calculation. Where you disagree, you must enter your own self assessment.
Revenue will no longer issue a Notice of Assessment or an Amended Notice of Assessment for self assessed returns but will issue an electronic notification acknowledging your return and self assessment. This notification will display your self assessment as entered on the return.
Further information and assistance is available on the Help text on the ROS return. There is a help text icon at the top of each screen and the information is specific to that screen.
Agent Services and My Services screens in ROS
As previously notified in Revenue eBrief 60/12 ‘Agent Services and My Services screens in ROS’, please note that the link to switch between the old and new versions of the Agent Services / My Services screen is now withdrawn.
If you have bookmarked the old versions of these screens you will be automatically directed to the new screens.