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ARTICLE · 06 OCTOBER 2010

Update on e-Stamping – Practical Filing Issues Since Introduction on 1 January 2010

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The e-stamping system went live on 1 January 2010. In a previous article, in the November 2009 edition of "Irish Tax Review", I examined the risk management aspects of the operation of the e-stamping system.

IrelandTax
Emmet Scully
Emmet Scully

Introduction

The e-stamping system went live on 1 January 2010. In a previous article, in the November 2009 edition of Irish Tax Review, I examined the risk management aspects of the operation of the e-stamping system. In this article I propose to look at a number of areas where practitioners have experienced practical difficulties in the operation of the e-stamping system.

Uptake

When the e-stamping system was introduced it replaced entirely the system of physical stamping of documents. Under the new system a stamp duty return may be filed online via Revenue Online Service (ROS) or by means of a paper return. According to Revenue's statistics, approximately 85% of returns are being filed via ROS. There continues to be high level of errors in paper returns.

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