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 the Income Tax Treatment of transactions or arrangements involving DLT assets

• GUIDELINES for the purpose of the Duty on Documents and Transfers Act

• GUIDELINES for the VAT Treatment of transactions or arrangements involving DLT assets