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Parfrey Murphy
Chartered Accountants
Lee View House
South Terrace

T: +353 (0)21 4310266
Our aim is to help businesses grow, to increase their profitability, improve their  cash  flow and reduce their tax liabilities so that they have more disposable income. Please feel free to call us on   021 4310266  or email us at  if you wish to do business with us
By Seamus Parfrey 

Regulation 24(1) of the Value-Added Tax Regulations 2010 requires all VAT registered traders to submit a VAT Return of Trading Details (RTD) on an annual basis following the end of the respective accounting period.

The RTD is a statistical form which provides a summary of supplies of goods and services, imports and purchases giving rise to deductible input  VAT  at the various VAT rates. The return includes all Irish, intra-EU and non-EU trade carried out by the Irish business. The VAT exclusive value of the supply of goods and services should be included. All turnover including turnover at exempt rates and at the zero rate must be included on the form.

If a claim for a repayment or refund of tax under any tax head is filed and there is an outstanding VAT RTD with a due date within the previous 12 months, then that repayment or refund will be automatically withheld. The outstanding VAT RTD and any other outstanding tax returns will be notified in a 'Notice of Returns Outstanding' letter issued by Collector-General. The repayment or refund will issue upon receipt of all the outstanding returns.

By Seamus Parfrey

An EORI number is an Economic Operator Registration and Identification number. The EORI system was introduced on July 1, 2009 to replace the Traders Union Reference Number System which previously identified traders for customs declarations when importing or exporting cargo.
It was established to implement the security measures introduced by Regulation (EEC) No 2913/92, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council. It is also used for statistical purposes.
If a business interacts with the customs authorities in any European Union (EU) country or trades with a non-European Union (EU) country it will need an EORI number.
If you are moving goods within the EU or importing products for your own private use, you do not need an EORI number.


Some Brexit Jokes from British sources.
I deal with tough mathematical que stions every day, but please d on't ask me to help with Brexit! - Stephen Hawking

A Brexit deal could ta
ke ten years. That's not fair. Most of the people who voted for it could be dead by then. - Gary Linekar

An Englishman, a Scotsman and an Irishman walk into a bar. The Englishman wanted to go so they all had to leave. 

Roy Hodgson should be made Prime Minister. He has a fantastic record for leaving Europe swiftly. 

Brexit was like the UK got drunk and accidentally unfriended Europe on Facebook. 

Why does Britain like tea so much? Because tea leaves. 

What did Britain say to its trade partners? See EU later. 

And an Irish Joke -

Two Irishmen, Patrick and David, were adrift in a lifeboat following a dramatic escape from a burning freighter. While rummaging through the boat's provisions, Patrick stumbled across an old lamp.

Secretly hoping that a genie would appear, he rubbed the lamp vigorously to the amazement of Patrick, a genie came forth. This particular genie, however, stated that he could only deliver one wish, not the standard three.

Without giving much though to the matter, Patrick blurted out, "Make the entire ocean into Guinness Beer!" The genie clapped his hands with a deafening crash, and immediately the entire sea turned into the finest brew ever sampled by mortals. Simultaneously, the genie vanished.
Only the gentle lapping of Guinness on the hull broke the stillness as the two men considered their circumstances. David looked disgustedly as Patrick whose wish had been granted.

After a long, tension-filled moment, he spoke: "Nice going Patrick! Now we're going to have to pee in the boat!"

By Una Beecher
Deadline - 14 April 2019 
  • Monthly return and payment for March 2019
  • Quarterly return and payment for January - March 2019 
Deadline - 14 April 2019
  • Return and payment for March 2019
Deadline - 14 April 2019
  • Return and payment for March 2019

Deadline - 19 April 2019
  • Annual VAT 3 return and payment for the period  April 2018 - March 2019, together with the Return of Trading Details where the accounting period ends in March
  • Monthly VAT 3 return and payment for March 2019, together with the Return of Trading Details where the accounting period ends in March
Deadline - 20 April 2019 
  • Moss VAT return and payment (if due) for the period January - March 2019. 

Deadline - 23 April 2019
  • Return and payment for March 2019
  • Quarterly return and payment (if due) for period January - March 2019

Deadline - 1 - 21 April 2019
Corporation Tax
  • Preliminary Tax for accounting periods ending between 1-31 May 2019 
  • First instalment of preliminary tax for "Large Companies" with a financial year ending between 1 - 31 October 2019
  • Returns for accounting periods ending between 1 - 31 July 2018
  • Pay balance of tax due on accounting periods ending between 1 - 31 July 2018
  • Returns of third party information for accounting periods ending between 1 - 31 July 2018
Where returns and payments for RCT, VAT, PAYE/PRSI and Corporation Tax are made electronically, the return and payment deadlines are the 23rd day of the month where relevant

Parfrey Murphy
+353 (0)21 4310266
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