Dáil Éireann Debate, Tuesday - 14 February 2017
154. Deputy Pearse Doherty asked the Minister for Finance if his Department or the Revenue Commissioners have identified any issues of concern with regard to the Finance (Tax Appeals) Act 2015; and his plans to amend the legislation. [7182/17]
Amharc ar fhreagraThe objectives of the Finance (Tax Appeals) Act 2015 were to bring reform of the role, functions and structure of the Office of the Appeal Commissioners and of the tax appeals system with a view to ensuring an enhanced and cost effective appeal mechanism for tax cases. The Act, which was commenced on 21st March 2016, inter alia provides for the establishment of the Tax Appeals Commission (TAC) which was established on the same date. The legislation has therefore been in operation for less than one year. I understand that Revenue has not identified any issues of concern with the Finance (Tax Appeals) Act 2015.
I further understand that the TAC proposes to undertake a consultative process related to the operation of its Rules of Procedure involving all stakeholders around the first anniversary of the coming into force of the legislation. This will be a listening exercise which will consider submissions and contributions and publish a report of the exercise on the TAC website. I expect that this exercise will provide an opportunity to raise issues about the operation of the reformed tax appeals system including any issues arising that are of relevance to the legislation. My Department will of course consider the findings of this consultative process in due course.
