Management of tax appeals
Audit Id | 1603727680308 |
---|---|
Título | Management of tax appeals |
Tí tulo en el idioma original |
Management of tax appeals English |
Año | 2020 |
Asunto |
Taxation and Duties |
Tipo |
Performance |
Tipo de acción |
Performed by single SAI |
Descripción | Taxpayers who are dissatisfied with a tax assessment or decision made by the Irish Revenue Commissioners have 30 days from the date of the assessment to make an appeal to the Tax Appeals Commission (the Commission), an independent statutory body. This examination provides an overview of the Commission’s activity from 2016 to 2019, examines debt collection, outlines recent trends and reviews current appeal processes and appeal outcomes. The examination also outlines progress to date in implementing the findings of a 2018 review into the Commission’s workload and operations. At the end of 2019, there were 3,357 open appeals. The average time that the cases had been under appeal at that date was two years. Almost a quarter of cases (€508 million in value) had been in the appeal system three years or more. The report makes several recommendations related to improving the timeliness of the Commission’s determinations, the Commission’s procurement of a fit-for-purpose case management system and enhancements to Revenue’s data management systems. |
País |
Ireland |
Materiales |
Audit report English |
Contacto |
|