Revenue Enhanced Reporting - Ibec calls for delay to commencement date
The introduction in Finance Act 2022 of Section 897C of the TCA 1997 will introduce Enhanced Reporting Requirements (ERR). From January of next year, employers will be required to report to the Irish Revenue Commissioners in real time, details of certain payments made to employees and/or directors. Reportable benefits covered by the provisions currently include remote working per diem of €3.20 per day, vouched and unvouched travel and subsistence payments and vouchers as well as trivial benefits covered by the small benefits exemptions.
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