Tax clearance - under review, refused or rescinded (withdrawn)


You may appeal against refusal or withdrawal of a Tax Clearance Certificate. If you decide to appeal, you should do so within the 30 days after either:

  • the date Revenue refused your application for a Tax Clearance Certificate
  • or
  • the date on the Revenue letter withdrawing your Tax Clearance Certificate.

Before making an appeal, you must pay any tax or duty that owe to Revenue that is not being disputed or appealed. Your refusal or withdrawal letter will list any outstanding tax or duty you owe.

Your entitlement to appeal against the refusal or withdrawal of your Tax Clearance Certificate does not include an entitlement to also appeal against any unpaid tax or duty.