Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 4:

In page 22, line 29, after “Acts” to insert “or an estimate of tax made under section 989(2) or 990(1)”.

Section 34 of the Bill inserts a new Part 40A containing 48 separate sections into the Taxes Consolidation Act 1997. It contains provisions relating to the entire appeal process and to the appeals commissioners' conduct in management of that process, commencing with the making and acceptance of appeals, progressing through adjudication, hearing, determination and publication and finishing with appeals to the courts against appeals commissioners' determinations. Amendments Nos. 4 and 5 are being made to the new section 949A, which contains the definitions and interpretations used in Part 40A. The definition of "assessment" is too narrow, in that it does not take into account of certain types of estimates that are made by the Revenue Commissioners and that are treated in the same way as tax assessments for the purpose of appeals. The definition is being broadened to include estimates made in respect of shortfalls in monthly and annual remittances by employers of income tax deducted from employees' wages. The definition of "tax" takes the meaning given to it by section 960A of the Taxes Consolidation Act 1997. It is considered that adopting section 960A and its list of taxes and duties is not appropriate. For example, it does not include a reference to customs duties, which are appealable, and it does include a reference to penalties, appeals in respect of which are dealt with by the court and not by the appeals commissioners. For this reason, the definition is being amended to refer specifically to the full range of taxes and duties under the care and management of the Revenue Commissioners. The purpose of the amendment is for clarity in that regard.

Amendment No. 6 is being made to the new section 949E, which provides for the giving of directions by the appeals commissioners to parties to an appeal in respect of information to be provided by them on how the appeal is to be conducted. In line with the new focus on transparency, and to be consistent with other provisions in the Bill, this amendment requires a party such as Revenue, which applies for a direction from the appeals commissioners, to notify the other party, the taxpayer, of the direction for which it has applied. Thus, each party is kept informed about the actions of the other party.

Amendment No. 8 inserts an additional paragraph (e) into subsection (2) of the new section 949I, which deals with the notice of appeal a taxpayer is required to submit to the appeals commissioner. The amendment is intended to allow some flexibility to the appeals commissioners in the design of such a notice where they consider that information additional to that already provided for is warranted.