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ROS FAQ - About ROS

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   Select the question you require
  What is ROS ?
  Can I electronically file returns, or declarations in ROS?
  Will all these returns be available to enter online?
  How do I access the ROS Offline Application?
  What other services are provided by ROS?
  How will I be kept informed of developments in ROS?
  How is correspondence from ROS handled?
  What are the benefits of ROS?
  How do I know when to file my return forms?
  Are electronically filed returns reviewed differently than returns filed on paper?
  Why should I file electronically?
 
   

What is ROS ?

 
    ROS (Revenue On-Line Service) is the method by which Revenue is delivering its interactive customer services electronically to the customer.

This service is an internet facility which provides customers with a quick and secure facility to file tax returns, pay tax liabilities and access their tax details, 24 hours a day, 7 days a week, 365 days a year.

The main features of ROS include facilities to:

  • File returns online
  • Make payments by laser card, debit instruction or online banking (Online Banking applies to Income Tax only)
  • Obtain online details of personal/clients Revenue Accounts
  • Calculate tax liability
  • Conduct business electronically
  • Claim repayments
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Can I electronically file returns, or declarations in ROS?

 
    Yes. You will be allowed to file the taxes you are registered for in Revenue.

Returns and declarations available to file in ROS include:

  • VAT (VAT3 & Annual Return of Trading Details)
  • Employers Payroll returns (P30, P35 and P45 (1))
  • Form 11 (Self Employed Individuals)
  • Corporation Tax (Form CT1)
  • VIES and INTRASTAT Returns
  • Vehicle Registration Tax (Vehicle Birth Certificates and Registration forms)
  • Relevant Contract Tax Returns (RCT30 and RCT35)
  • Environmental Levy
  • Dividend Withholding Tax Returns
  • Professional Services Withholding Tax Returns (F30 and F35)
  • Special Saving Incentive Account Returns
  • Deposit Interest Retention Tax Returns
  • Life Insurance Exit Tax Returns
  • Investment Undertaking Tax Returns
  • Gift and Inheritance Tax Returns (IT38)
  • Common Agricultural Policy (CAP) Export Declarations
  • Betting Duty Returns
  • EU Savings Directive Returns
  • Form1 (Firms)
  • Form RR1
You can also file payments for a number of these taxes.
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Will all these returns be available to enter online?

 
    No. A number of returns are only available to upload to ROS. These have to be created offline via the ROS Offline Application (a number of returns can be created offline using compatible 3rd party software). Once created and saved, these files can be uploaded to ROS. Top of page
   

How do I access the ROS Offline Application?

 
    You will need to Download the ROS Offline Application to your computer. You can download this software via the "Downloads" section from the ROS home page. Top of page
   

What other services are provided by ROS?

    ROS is more than a facility where customers can file their tax returns on the internet. ROS provides customers with access to their tax account information. Tax agents are also able to access the tax account information of their clients.

You can view details of your account including such items as:

  • Returns filed and due
  • Payments made
  • Refunds and Repayments
  • Charges and collection: details of tax due and paid
  • Order a Statement of Account
You can elect to receive your employees P2Cs (Tax Credit Certificates) through your personal ROS Mailbox.
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How will I be kept informed of developments in ROS?

 
    Developments to ROS, will be outlined under a section entitled ROS News, accessible on the ROS home page. Top of page
   

How is correspondence from ROS handled?

 
    Depending on the content and nature of the correspondence ROS handles it in a number of different ways.

Firstly, as a ROS customer you will be provided with a secure ROS Inbox, which is accessible from your ROS Secure Services. Correspondence posted to this Inbox includes reminders to file returns, copies of returns, Statements of Account and payment receipts. Customers are notified upon accessing ROS if there are any new items of correspondence that have not been viewed. These items are listed when you access the Inbox. You select the relevant item and open it. All correspondence is stored in the ROS Inbox and can be viewed at any stage. All correspondence can be printed or downloaded if necessary.

Secondly, returns are due to be filed on or before certain statutory due dates. Close to the due date of the relevant return ROS issues notification to file to customers and/or tax agents acting on behalf of customers. This notification of the due date is issued via email to a designated email address provided by the customer and/or tax agent at the application stage of becoming a ROS Customer.

Viewed correspondence is stored in the Inbox and can also be accessed if necessary. Copies of these items of correspondence can be printed from your computer if necessary or downloaded to your machine. We anticipate that you will have little demand for printing these items when you become used to accessing them from the system.

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What are the benefits of ROS?

 
    In addition to allowing access to customers Revenue accounts, ROS provides the following benefits for practitioners and other customers:

  • Avoidance of duplication of effort and substantial reduction in compliance costs
  • Reduction in paper handling, photocopying and compliance costs
  • More effective and efficient use of time
  • More accurate processing of returns
  • Access to your own Revenue account from your own computer
  • 24 hour, 365 day access to Revenue
  • Calculation facilities to assist customers
  • Instant acknowledgement of returns
  • Faster processing of returns and payments
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How do I know when to file my return forms?

 
    As outlined above returns are due to be filed on or before certain statutory due dates. Close to the due date of the relevant return ROS issues notification to file to customers and/or tax agents acting on behalf of customers. This notification of the due date is issued in the form of an email to a designated email address provided by the customer and/or tax agent. Agents receive an email advising them of the returns due on behalf of their clients. Top of page
   

Are electronically filed returns reviewed differently than returns filed on paper?

 
    No. Returns filed using ROS are selected for review using the same criteria as paper-filed returns. The Chairman of the Revenue Commissioners has given an absolute guarantee that an electronic return will have no greater or lesser a likelihood of audit than a return filed on paper.

The paper income tax and corporation tax returns normally contain schedules and attachments, which allow tax officials to perform some verification checks on the return. Since in the main, these schedules and attachments will not be transmitted with the electronic returns, there will be an element of checking being done after the electronic return has been processed to ensure the veracity of some of the figures filed in the return.
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Why should I file electronically?

 
    Filing your tax return electronically is a faster and more convenient way to fulfil your return-filing obligation. You no longer need to copy the return and land mail it to Revenue. The validation (checks and balances) built into the electronic form will ensure that mistakes in filing are kept to a minimum thus reducing further contact with Revenue. Access to ROS will also provide you with access to your Revenue account information. You will reap the benefits of using the most up to date technology for filing your return. Top of page
 

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