The Commissioner for Revenue notifies that the deadline allowed for submission of the annual notification by non-disclosing intermediaries is being extended. In this regard, non-disclosing intermediaries waiving their reporting obligation under Regulation 13(7)(e) of the Cooperation with Other Jurisdiction on Tax Matters Regulations are required to submit the annual notification regarding cross-border arrangements where the trigger point for reporting took place during 2022, by not later than 30^th March 2023. 

Further notification will be issued when the 2022 annual notification form is available for download.​