6 Functions of Commissioners

(1) The Commissioners may perform such functions as are assigned to them by this Act and by the Taxation Acts.

(2) Without prejudice to the generality of subsection (1), the Commissioners shall perform the following functions in relation to the Taxation Acts—

(a) deciding whether or not to accept an appeal,

(b) deciding whether to declare, under section 949N(3) (inserted by section 34) of the Act of 1997, that a refusal to accept an appeal is final,

(c) deciding on the appropriate procedure to be adopted in relation to an adjudication of an appeal,

(d) giving directions to the parties to an appeal,

(e) fixing dates, times and places for the hearing of appeals,

(f) hearing an appeal where the Commissioners have decided that a hearing is the appropriate method of adjudicating on the appeal,

(g) determining appeals,

(h) providing written determinations,

(i) publishing determinations,

(j) stating and signing cases stated for the opinion of the High Court,

(k) establishing and maintaining efficient and effective systems and procedures so as to secure the processing, adjudication and determination of appeals in a timely and effective manner, and

(l) doing all such other things as they consider conducive to the resolution of disputes between appellants and the Revenue Commissioners and the establishment of the correct liability to tax of appellants.

(3) References in subsection (2) to accepting an appeal shall be read in accordance with Chapter 2 of Part 40A (inserted by section 34) of the Act of 1997.

(4) The Commissioners shall perform their functions in a manner that has regard to the need for proceedings before the Commissioners—

(a) to be accessible and fair, and

(b) to be conducted as expeditiously as possible.

(5) The Commissioners may adopt rules of procedure with respect to any of their functions and shall publish any rules so adopted.