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The Appeal Commissioners for the purposes of the Income Tax Acts are appointed by
the Minister for Finance under Section 850 of Taxes Consolidation Act, 1997
(previously Section 156 of Income Tax Act, 1967). The Appeal Commissioners are responsible for carrying out the statutory duties
assigned under the Taxes Consolidation Act, 1997 and related legislation,
principally the hearing of appeals by taxpayers against decisions of the Revenue
Commissioners concerning taxes and duties. Despite what may be suggested by the name of the Office, the Appeal Commissioners hear appeals relating not only to Income Tax but also to Corporation Tax, Value Added Tax, Capital Gains Tax, Stamp Duties, Capital Acquisitions Taxes (Gift Tax and Inheritance Tax), Residential Property Tax, certain Customs and Excise Duties, Motor Vehicle Registration Tax and sundry other matters arising under the Taxes Consolidation Act, 1997 and related legislation. Site ContentsDeterminationsNotes of decisions taken by the Appeal Commissioners on cases taken before them CalendarSchedule of forthcoming Appeal Hearings Freedom of Information GuideBooklet prepared under Sections 15 and 16 of the Freedom of Information Act 1997 Contact Information
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