The Commissioner for Revenue notifies that the deadline
allowed for submission of the annual notification by non-disclosing
intermediaries is being extended. In this regard, non-disclosing intermediaries
waiving their reporting obligation under Regulation 13(7)(e) of the Cooperation
with Other Jurisdiction on Tax Matters Regulations are required to submit the
annual notification regarding cross-border arrangements where the trigger point
for reporting took place during 2022, by not later than 30th March
2023.
Further notification will be issued when the 2022 annual
notification form is available for download.