Mandadory E-Stamping of Share Transfer Forms

Revenue has introduced mandatory electronic filing and payment of stamp duty returns from the 1st of June 2011. All stamp duty returns, where stamp duty is payable, must be filed electronically through the Revenue On-line Service (ROS), regardless of the date which appears on the instrument.

Revenue is no longer accepting bank drafts and payment must be made by direct debit through ROS debit instruction.

Exceptions to this whereby the paper format will be accepted are:

• An instrument executed prior to 2002
• Any Instrument which was received by the Revenue before the introduction of E-Stamping on the 30th December 2009

For further information please contact your OSK account manager or visit www.ros.ie.