Tax Guidelines
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Tax Guidelines

Last updated: 07/03/2024

​Tax Guidelines explain the Office of the Commissioner for Revenue's interpretation of legislation and the way the Department applies the law in practice. They do not affect a taxpayer's right to argue for a different interpretation, if necessary in an appeal to the Administrative Review Tribunal or the Court of Appeal.

The Commissioner of Revenue is empowered by article 6(4) of the Commissioner for Revenue Act and article 96(2) of the Income Tax Act to issue guidelines, explanations or instructions relating to the revenue acts or to any Regulations issued thereunder. Subject to certain conditions and restrictions such guidelines, explanations or instructions have the force of law.

Some important guidelines:-

 Guideline relating to certain COVID-related benefits​​

 Guidance Note regarding Capital allowances in respect of Car Parks

 Guidance Note - Dispute Resolution Mechanisms Regulations​

 Guidelines in relation to the Anti-Tax Avoidance Directives Implementation Regulations (ATAD)

 Guidelines in relation to the Consolidated Group (Income Tax) Rules

 Guidance Note – Article 31D (Taxation of Rental Income) ​

  Guidance Note Definition of Payors

  Tax Guide to Bad Debts

 Tax Guide to Fringe Benefits (August 2017)

 The Remittance Basis of Taxation for Individuals under the Income Tax Act 

  Tax Guidelines ITA Trusts​

  Guidelines in Relation to the NID Rules

  Guidelines on Income Tax Treatment in Relation to Distributed Ledger Technology (DLT)

   Group Deductions Guidance Note