Clarification - Requirement for Security Bonds under Section 960S of the TCA, 1997

Further to eBrief No. 99/15, the Tax and Duty Manual: Requirement for Security Bonds - Section 960S TCA 1997 has been amended to remove references to Internal/External reviews of a request for a Security Bond under Section 960S of the Taxes Consolidation Act 1997 as amended.

No entitlement to a review exists under this process. Notice for a Security Bond is a determination and can be appealed under S960S.

As per S960S (5) the taxpayer can submit an appeal within 30 days of the service of the notice of the requirement to provide a bond.

09 October 2015