Important changes to the RCT System are in effect from 1 January 2012.
The current paper-based RCT system will be replaced by an electronic system, where principal contractors will be obliged to engage with Revenue online (mandatory electronic communication). From that date, all contacts between a principal (or agent on behalf of the principal) and Revenue will be through an online process - all principals in the construction, forestry and meat processing sectors will be obliged to submit information, data, payments and returns to Revenue electronically.
For more information see the Revenue guidance on the new rules:
http://www.revenue.ie/en/tax/rct/rct-changes-2011.html
Wednesday, January 4, 2012
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