Guidelines in Relation to Distributed Ledger Technology (DLT)

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Guidelines in Relation to Distributed Ledger Technology (DLT)

The Commissioner for Revenue has issued the below guidelines concerning the taxation of DLT Assets under the Income Tax Act, the VAT Act and the Duty and Documents and Transfers Act.

Guidelines on Income Tax Treatment in Relation to Distribution Ledger Technology (DLT)
Guidelines for the Purpose of the Duty on Documents & Transfers in Relation to DLT
Guidelines on VAT Treatment in Relation to Distributed Ledger Technology (DLT)