The Revenue Commissioners have maintained the deadline of filing iXBRL tagged accounts within three months of the deadline for filing the corporation tax return for those companies that are required to do so in 2017.
If any refunds are due, these will be withheld by the Revenue Commissioners until after the iXBRL tagged accounts have been filed.
Late filing of iXBRL tagged accounts with the Revenue Commissioners may lead to;
- A surcharge on top of your tax charge
- Restriction of group loss relief which may be available
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