Taking a tax appeal
Taking a Tax Appeal
Navigating the tax appeal process in Ireland can seem daunting, but understanding the steps involved can make it more manageable.
1. Understanding the Grounds for Appeal
Before initiating an appeal, it’s crucial to understand what decisions can be appealed. Generally, only tax assessments or decisions made by the Revenue Commissioners can be appealed but not other matters such as the conduct of Revenue officials.
2. Submitting a Notice of Appeal
The appeals process is started by submitting a Notice of Appeal to the Tax Appeals Commission. This form can be completed online or in paper form. Along with the Notice of Appeal there should be included a copy of the Notice of Assessment or the decision letter from Revenue that is the subject of the appeal.
3. Timeframe for Submission
There is limited time to submit an appeal. Typically, the Notice of Appeal must be filed within 30 days from the date on the Notice of Assessment or decision letter albeit extensions can be available in certain circumstances.
4. Meeting Conditions for a Valid Appeal
Certain conditions must be met for an appeal to be considered valid, an appeal can only be made where the law gives a right of appeal. The Tax Appeals Commission only deals with tax assessments and final decision letters issued by Revenue. Typically, when there is a right of appeal the notice of a tax assessment or final decision letter from Revenue will make this clear.
5. Revenue’s Response
Once an appeal is submitted, the Tax Appeals Commission will forward a copy to Revenue. Revenue has 30 days to object to the acceptance of an appeal, stating their reasons in writing. If Revenue objects, the appellant will be notified and given 14 days to respond to their objections.
6. Acceptance of the Appeal
The Tax Appeals Commission will decide whether to accept or reject an appeal based on the information provided and any objections from Revenue. If an appeal is accepted, the Commission will proceed with the appeal process. When an appeal is accepted the Appeal Commissioner will likely direct the submission of Statement of Case which includes various details (e.g. the facts of the case, what statutory provisions are being relied upon etc).
7. The Hearing Process
If an appeal is accepted, a hearing will be scheduled. The hearing is an opportunity for the appellant to present their case and for Revenue to respond. An appellant may represent themselves or they may engage an agent to represent them.
8. Decision and Further Appeals
After the hearing, the Tax Appeals Commission will issue a decision. If either party (the appellant or Revenue) are not satisfied with the decision, they have the option to appeal to a higher court, depending on the grounds of dissatisfaction.
Conclusion
Taking a tax appeal in Ireland involves several steps, from submitting a Notice of Appeal to potentially attending a hearing. Understanding these steps can help you navigate the process more effectively and ensure that your appeal is handled fairly.
Contact one of our team for assistance.
Mark Doyle – mark@circulo.ie
Amanda Comyn – amanda@circulo.ie
Gearalt O’Neill – gearalt@circulo.ie
