How to make an appeal
Notice of appeal
To make an appeal, you must send a form called a Notice of Appeal to the Tax Appeals Commission. You will find this Notice of Appeal on the Commission’s website www.taxappeals.ie. Together with the completed Notice of Appeal, you must also send a copy of the Revenue Notice of Assessment or the letter or notification from Revenue containing the decision that you want to appeal.
Time allowed to make an appeal
The Revenue Notice of Assessment or the letter or notification will tell you how much time you have to make an appeal. You are generally allowed 30 days from the date on the Notice of Assessment or the letter or notification.
Conditions for a valid appeal
Depending on what you want to appeal, you may have to meet certain conditions before the Tax Appeals Commission can accept your appeal. This usually involves having to submit a tax return form to Revenue and having to pay whatever amount of tax, if any, that you declare on this return (i.e. your self-assessed tax liability). However, if your appeal relates to customs or excise duties, you will have to pay the full amount of the disputed duty before you appeal.
If you have not met the conditions that must be met for an appeal to be accepted, Revenue will notify the Tax Appeals Commission that it objects to the acceptance of your appeal. Revenue will send you a copy of any such notification so that you are aware of the Revenue objection.
While Revenue can object to the acceptance of your appeal, it is a matter for the Tax Appeals Commission, and not for Revenue, whether the Commission will decide to accept or refuse to accept your appeal.
Next: What happens after an appeal is accepted