In last month’s edition, we noted that the Finance (Tax Appeals) Act 2015 came into operation on 21 March 2016. From that date, taxpayers who want to appeal a tax assessment by Revenue should make their application to the Tax Appeals Commission (“TAC”) under the new tax appeals system. Prior to 21 March 2016, appeals should have been submitted directly to Revenue under the old appeals system.

The Finance (Tax Appeals) Act 2015 provides that in the case of appeals that have been submitted to Revenue prior to 21 March 2016, Revenue are required to refer such appeals to the TAC. However, before doing so, Revenue must give appellants an opportunity to settle the matter under appeal by agreement if they so wish. Revenue wrote to affected taxpayers last month offering the opportunity to settle the matter.

Per Revenue eBrief No. 37/16 (full details here), Revenue has designed a standard template letter that will issue in all cases regardless of whether there has been recent communication about the appeal. The letter issued with a pre-formatted reply notice containing the two alternative options (immediate referral to the Tax Appeal Commission (TAC) or settlement negotiations) that appellants should complete and return to Revenue. The time frame for responding to such letters is 30 days.

Revenue has published a new Tax and Duty Appeals Manual which applies in relation to appeals made on or after 21 March 2016.

Further information on the TAC, the new appeal procedures and how to make an appeal are available on the new tax appeals website www.taxappeals.ie. Our featured article in this month’s issue of tax.point also contains further details on TAC and recently published determinations.