EM5630 - Commissioners: No Statutory Rights of Appeal

Determinations

If the taxpayer fails to file a return, the Revenue has the power to make a determination of the tax due for the year which will be treated as a self assessment.

There is no right of appeal against a determination. When the taxpayer files their self assessment this automatically replaces the determination without the need for an appeal or arbitration. However, until a self assessment is made the determination stands for all purposes as if it was a self assessment.

Corrections/Repairs

When a return has been submitted by a taxpayer, the Revenue may amend it to correct any obvious errors or mistakes. This could include correction of arithmetic errors or errors of principle.

Again there is no right of appeal against such a correction. But there is a right of rejection. The taxpayer can reject your correction, in writing, within 30 days of its issue. This means the correction has no effect and the self assessment is put back to the original figures. If the taxpayer does not agree with what you have done he or she may also amend the return back to its original state. In such cases, you could only pursue the question of the amendment you consider necessary by means of a formal enquiry.