Oireachtas Joint and Select Committees

Thursday, 8 July 2021

Public Accounts Committee

2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals

9:30 am

Ms Marie-Claire Maney:

I have studied its strategic system. Whatever time limit is given it is perhaps always arguable that it would not be enough. I believe 30 days is a good timeline. We do have a facility to accept late appeals and we are usually good where appellants engage with us and give us sufficient reasonable reasons they are late. Of course there is a limit on it also. During this past year in particular, with the unique circumstances, we have not been too draconian with regard to these reasons. It is a fair question. The difficulty with time limits is it does not matter what they are, somebody always says they should be shorter or longer. That is all I can say on this.

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