Irish Revenue has published eBrief No. 019/18 on updated guidance on the charge to and rates of Corporation Tax.
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Amendment to Tax and Duty Manual Part 02-02-02 - The charge to and rates of Corporation Tax
Revenue Tax and Duty Manual Part 02-02-02 - The charge to and rates of Corporation Tax - has been amended as follows:
- To provide guidance in respect of the Petroleum Production Tax as introduced in Finance Act 2015 (s696G et seq. TCA 1997).
- To remove most references to Manufactu…