Irish Revenue has issued eBrief No. 010/23 concerning updated guidance on the requirement for taxpayers to request a renewal or extension of tax rulings (opinions/confirmations) issued in 2017 in order for such rulings to apply on or after 1 January 2023.

---

Revenue eBrief No. 010/23 Review of Opinions/Confirmations

Tax and Duty Manual Part 37-00-41 - Review of Opinions or Confirmations …