Irish Revenue eBrief No. 010/23 of 17 January 2023 updates Part 37-00-41 (Review of Opinions or Confirmations) of the Tax and Duty Manual. The update reminds taxpayers who received opinions/confirmations between 1 January and 31 December 2017 to make a renewal/extension application on or before 31 March 2023 if they wish to continue relying on such opinions/confirmations on or after 1 January 2023.
Source Deloitte
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