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Dáil Éireann díospóireacht -
Tuesday, 26 Mar 2002

Vol. 551 No. 2

Written Answers. - Tax Appeals.

Ruairí Quinn

Ceist:

224 Mr. Quinn asked the Minister for Finance if consideration has been given to easing the requirements for lodging a tax appeal to the Appeal Commissioners and replacing such requirements with an accelerated procedure for recovery of tax which is admitted to be due but without preventing an appeal on a disputed amount; and if he will make a statement on the matter. [9786/02]

The nature of the question being posed is not clear but I trust the following will be of assistance to the Deputy.

I am informed by the Revenue Commissioners that, in accordance with section 957 of the Taxes Consolidation Act, 1997, if an inspector of taxes is not satisfied with all the data in the tax return for the relevant year, or if no return has been made, the inspector is empowered to make an assessment. A person may appeal against such an assessment on the fulfilment of two conditions, namely, that the person must send a tax return to the Inspector for the relevant year of assessment, and the person must pay, to the extent that he has not done so, an amount of tax equal to the tax which would be payable without altering or departing from the data given in that tax return and, if appropriate, any interest in respect of late payment or any costs incurred in pursuing collection.

I am further informed by the Revenue Commissioners that such an appeal is limited to disputing any amount of income, deduction, allowance or relief specified in the assessment to the extent that it differs from the corresponding amount in the tax return or agreed with the inspector. The tax payable in the assessment, to the extent that it results from the undisputed amount of income, deduction and so forth remains payable on the due date notwithstanding the appeal. As a result of this, there is no need for an accelerated procedure for recovery of tax which is admitted to be due. This does not interfere with an appeal by a person on a disputed amount. The Revenue Commissioners' collection policy is to recover pre-appeal tax liability together with interest, if appropriate, with as little delay as possible.

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