Tax Guidelines

Last updated: 04/12/2020

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:-

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 Tratment in Relation to Distributed Ledger Technology (DLT)