Revenue announced an extension to the return filing and tax payment date for customers liable to Capital Acquisitions Tax (CAT) where the Revenue Online Service (ROS) is used.
For beneficiaries who received gifts or inheritances with valuation dates in the year ended 31 August 2012 who make a CAT return and the appropriate payment through ROS, the due date is extended to Thursday, 15th November 2012, similar to an extension for income tax.
To qualify for the extension, customers must both pay and file through ROS. Where only one of these actions is completed through ROS, the extension does not apply and the date for the CAT return and payment is 31 October 2012.
