Registering for tax
Exclusion from mandatory electronic filing
If you do not have the capacity to make returns and payments electronically, you can apply to be excluded from the obligation to do so. We may give you an exclusion if either:
- your internet access is insufficient
- you cannot efile due to:
- mental disability
- physical disability.
How to apply
If you are unable to efile you should write to your Revenue Office stating why and request an exclusion. Write ‘exclusion request’ on the envelope.
If we refuse this request, you can appeal the decision. To do this, fill out a Notice of Appeal form and send it to the Tax Appeals Commission (TAC). You can find this form and contact details on the TAC website.