How to make an appeal
Notice of appeal
To make an appeal, you must send a Notice of Appeal form to the Tax Appeals Commission. You will find this form on the Commission’s website. You must also send a copy of the Notice of Assessment or decision from Revenue.
Time allowed to make an appeal
The Revenue Notice of Assessment or decision letter 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 decision letter.
Conditions for a valid appeal
You may have to meet certain conditions before the Tax Appeals Commission can accept your appeal. This usually involves submitting your tax return and paying whatever amount of tax, if any, that you declare on this return (your self-assessed tax liability). If your appeal relates to excise duties, you must pay the full amount of the disputed duty before you can appeal.
If you have not met the conditions for a valid appeal, Revenue will object 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 to accept or refuse your appeal.
Next: What happens after an appeal is accepted