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Ireland: Qualifying avoidance disclosures

03 March 2015   (0 Comments)
Posted by: Author: Chartered Accountants Ireland
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Author: Chartered Accountants Ireland

As we reported earlier this year, a taxpayer can make a "qualifying avoidance disclosure" to Revenue and avail of reduced sanctions if any arrangement fell foul of the General Anti Avoidance Rule.  Disclosures can be made using a new Form QAD1 before 30 June.

The qualifying avoidance disclosure form, Form QAD1 is available on the Revenue website together the continuation Form QAD2.  The QAD1, and QAD2 if required, should be submitted to the Revenue’s Qualifying Avoidance Disclosure Unit together with; 

  • payment of any tax due and payable in respect of any matter contained in the disclosure; and 
  • payment of interest due on the late payment of that tax subject to a 20 per cent deduction, i.e. 80 per cent of interest otherwise due must be paid.

Further details are set out in Revenue eBrief No. 16/15

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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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