Requirement for Security Bonds Section 960 S TCA 1997

The Finance (Tax Appeals) Act 2015 which came into operation on 21st March 2016 established the new Tax Appeals Commission (TAC). A fundamental change to the appeals process is the requirement that all appeals relating to the requirement to provide a security bond under Section 960S TCA 1997 are to be made directly to the TAC and not to Revenue in the first instance. The TAC will have sole responsibility for accepting or refusing appeals.

The Requirement for Security Bonds guide has been revised to take account of the changes to the tax appeals process and sets out the steps which should be followed if appealing the requirement for Security Bonds under Section 960 S TCA 1997.

18 May 2016