Irish Revenue has issued eBrief No. 170/25 on Tax and Duty Manual Part 04A-01-01A, which provides detailed guidance on the registration process for Pillar 2 taxes.
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Revenue eBrief No. 170/25 Guidance on Pillar Two - Registration
Tax and Duty Manual Part 04A-01-01A is a new manual created to provide detailed guidance regarding the registration process for Pillar Two taxes.
Entities within scope of Pillar Two taxes (the IIR top-up tax, UTPR top-up tax, or Domestic Top-up Tax) must re…