The Tax Appeal Commission Rules and Regulations

The finance-Tax Appeal Act, 2015, commonly known as the 2015 Act, introduces several changes to the legislation governing tax appeal hearing and determination. The Act amends the Taxes Consolidation Act, 1997; acting envisages which the Appeal Commissioners may decide on rules of procedures concerning any of their functions.

The documents set down rules and procedures to be followed in any tax appeal query. The appeal committee can also amend or adjust certain aspects of these procedures in light of the experience of their operations. The set rules and procedures offer a general outline of the approach followed by the commissioners in dealing with appeals under the Tax Acts.

However, in carrying out the committee functions are obligated to make sure proceedings before they are accessible and fair. The hearing is conducted as expeditiously as possible.

Acceptance of a Tax appeals

A taxpayer looking to appeal against a decision or assessment for the revenue commissioners is required by law to submit a written notice of appeal to the Tax Appeals commission either electronically or in writing through email or post. Forms for this are available or download from the commission websites.

The Commission, upon receiving the appeal, will send a copy of the notice of motion and any documentation appended to it to revenue commissioners. This advises the commissioners on any objections regarding the acceptance of the appeal communicated in writing.

A notice of objection received by the Commission from the Revenue Commissioners should be copied as soon as the appellant or the appellant’s agents. Parties are required to respond in writing to the Revenue’s grounds of objection no later than 14 days. Where no notice of disagreement arises, the Commission decides if or not the appeal should be accepted.

If the commissioners decide not to accept the appeal, a notice will be made- if the request isn’t valid within the provided means of section 949J (1), or the petition lacks substance or foundation and of the appeal was filed late.

In most cases, the decision not to accept an appeal is usually final and conclusive.

Statement of Case

When the appeal is accepted the commissioners direct both parties to furnish it with information relating to the matter under appeal as may be specified in the direction. Such direction determines the time within which each party can be supplied in a period of 3 to 6 weeks. The Commission may direct the statements of the Case from the parties to an appeal provided in particular sequences.

The statement of Case sought the following information:

• Relevant facts, outlines;
• A list of copies of documents upon which the party intends to rely supporting their Case in the proceedings.
• A list of witnesses, details of a statutory provision, case law applicable, and of the party assents to documents furnished and notices offered by emails or electronic means.
• The party assents to the appeal without the need of hearing, agree on the duration of hearing if the issue they appeal proceeds to a trial.

Each party must provide its Statement of Case and include all the documents attached to it, submitted to the Commission within the set timeline. This consists of the parties furnishing the other party with a copy of the Statement of Case and attached documents and must confirm in writing to the Commission.

Case Management Conference

There are several provisions aimed at assisting the expeditious and fair completion of the proceedings, such as directing the meeting-case management conference. The commissioner fixes a date after receiving the statement of Case and notifying he parties in not less than 14 days.

In the course of the proceeding, the commissioners may, at any time, decide and give the parties directions relating to the conduct or disposal of the appeal as they believe necessary and appropriate. In Case any of the parties fail to comply with the guidance given affecting their behavior or disposition of an appeal, the Commission holds the right to dismiss the bid by the provision of the Tax Act

The Commission can adjudicate without a hearing but notify the parties of the intention if no objection arises, commissioners decide on the matter.

Hearing of appeals

The Commission sets the date and the place for the hearing and notifies the parties in not less than 14 days. All appeal hearings are made public and determined as practicable after the completion of their adjudication.

The Case is determined within 21 days of the appeal; all parties notified of the determination that includes the commissioner’s material finding of facts, the reason for the decision, and the date of the decision was made.

The commission prints the results of the finding within 90 days of the determination being notified to the parties in writing by the provisions of section 949AJ(5) of the 1997 Act.