Joint audits
What happens at the end of the audit?
Following the completion of a joint audit, Revenue and the nominated officer will endeavour to agree the findings of the audit. This will include the:
- facts and circumstances relevant to the audit
- and
- tax position of the person.
At the conclusion of the joint audit, Revenue and the nominated officer will prepare a final report setting out the findings of the audit. This report will include the issues on which the Revenue officer and the nominated officer agree. The Irish taxpayer will be given a copy of the report within 60 days of it being issued.
Following the joint audit, Revenue will consider the issues that have been agreed with the other Member State in determining what action should be taken.
The Irish taxpayer at the end of the process can:
- make a complaint
- request a review
- or
- appeal an assessment made, or amended, by an Irish Revenue officer.
Next: Joint audit conducted in another Member State