Tax & Duty Manuals - Section 16
This is an extensive publication which is required under Section 16 of the FOI Act. Because of the volume of material involved and to facilitate access, the manuals have been broken down by reference to taxes, duties and other specific subjects.
These manuals contain:
- The rules, guidelines, procedures, practices and precedents, covering the whole range of Revenue activities, which Revenue staff use in making decisions
- Information on the full range of Revenue activities from assessment and collection of Taxes to Customs and Excise activities
- Information on taxes and duties ranging from Income Tax to Vehicle Registration Tax and Excise duties on spirits.
- These manuals only contain information in relation to subjects for which specific instructions have been issued to Revenue staff.
While every effort is made to ensure the information in these manuals is accurate, they are not legal documents. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published therein.
The Freedom of Information Act, 1997
The Freedom of Information Act, 1997 gives members of the public:
- The Right to seek access to records
- The Right to have information which is incomplete, incorrect or misleading corrected
- The Right to get reasons for a decision of a public body.