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Ireland: Pensions - Personal Fund Threshold - New Electronic Notification System

08 July 2014   (0 Comments)
Posted by: Author: Chartered Accountants Ireland
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Author: Chartered Accountants Ireland

A new electronic system to facilitate notification of a Personal Fund Threshold (PFT) for pension purposes was launched by Revenue last week.  The new system can be accessed via ROS or PAYE Anytime. Revenue eBrief No. 50/14 sets out details on this new electronic system, who should make a PFT  notification and the relevant time limits.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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