The Revenue On-Line Service (ROS), is a pioneer in European internet applications, and it is run by Revenue Commissioners in the Republic of Ireland. The ROS system allows companies and other business concerns who are liable for tax in the Republic of Ireland to file certain tax returns online using a secure site facility. Originally it used the Java Virtual Machine for the application process, but moved to a JavaScript process in 2016. Users download ("retrieve") a digital certificate, which is in the form of a PKCS 12 file. This acts as their signature would on a normal paper form. ROS is estimated to be used by 60% of all taxpayers and over 80% of tax agents.
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