THE SELF-EMPLOYED will have to file their tax returns online under plans being considered by the Revenue Commissioners.
The Revenue is proposing that from January all companies, partnerships and most of those who are self-assessed will be subject to mandatory online filing.
The new rules would also apply to those registered for VAT and employers with more than five staff.
Currently Revenue is one of the largest issuers of cheques in the State.
A spokesperson for the Revenue defended the issuing of cheques for tax refunds, but stressed that taxpayers have the option of being paid electronically.