— submission of value added tax returns three months after the end of the annual direct tax period by taxable persons carrying out domestic taxable transactions only;
— daoine inchánach ag seoladh idirbhearta teaghlaigh inchánach amháin do thíolacadh tuairisceáin cháin bhreisluacha tri mhí i ndiaidh na tréimhse bliantúla cánach diri;