Irish Revenue has issued eBrief No. 145/21 regarding amendments to guidance on time limits for making enquiries and making or amending assessments.
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Revenue eBrief No. 145/21 Full self assessment - time limits for making enquiries and making or amending assessments
Tax and Duty Manual Part 41A-05-04 - Full Self-Assessment: Time limits for making enquiries and raising assessments - is amended in Paragraph 4:
- To clarify the circumstances where assessments can be amended
- To confirm that…