What if there are no TIN numbers, is there an option for ‘N/A”?
The TIN fields are not required except where you are submitting a claim of non-residence or a provisional treatment application. Please ignore the star in the test data.
Entities incorporated after 1 January 2019, e.g., 25 January 2023, therefore financial period will be 25 Jan 2024 to 24 Jan 2025?
The filing period for an entity whose first financial period ends 24 January 2025 is not until July 2026 (the legislation states that the filing period is 6 months after the end of the FP). As such, these filings will happen in the VIRRGIN portal.
Will the historical information of previous ES declaration will be shown in the portal?
Yes, we are moving that data into VIRRGIN. It is because of this move that BOSSs will be shut down after 26 December 2025.
Is it intended to charge a filing fee for each ES filing submitted through VIRRGIN?
This decision has not been made. There have been no changes to the ES filing fees thus far. The VIRRGIN transaction is currently zero. The data you are seeing is only test data.
Are there intentions to make any amendments to the legislation, seeing that there will be additional reporting requirements?
The legislation will be updated, however, please note as discussed, the additional fields are not required on filing the declaration.
For those agents that rely on the API for submissions, will VIRRGIN provide an API as well?
Further information on API access will be provided. For now, the filings are single or bulk.
How / when will the legislation (ie, the BOSS Act and ES Act) be amended to reflect these changes? Also, when will the ITA Rules be updated to reflect this?
Any changes to the law will be conducted in 2026. As stated before, this will not be done until there is consultation with the RA concerning the changes. While these changes are programmed into the portal, they will not stop agents from completing the ES filings if the information is not provided.