Joint audits
What happens at the end of the audit?
When Revenue and a nominated officer complete a joint audit, Revenue and the nominated officer will endeavour to agree the findings of the audit. This will include the tax position of the Irish taxpayer.
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.
Revenue will determine what action should be taken at the end of the audit. Revenue will consider the issues that have been agreed with the other European Union (EU) Member State.
The Irish taxpayer at the end of the process can:
- make a complaint
- request a review
- or
- appeal an assessment made, or amended, by a Revenue officer.