The Finance (Tax Appeals Bill) 2015 has been published. This follows the commitment given by the Minister in his Budget statement 2014 to reform the role, functions and structure of the Office of the Appeal Commissioners. The objective of the proposed reforms is to improve the administration of the tax system, and provide enhanced arrangements for an independent, efficient, well-defined, clear and transparent system for appeals relating to decisions of the Revenue Commissioners, while delivering value for money and increased certainty for both taxpayers and the State.
View the Bill here.
View the explanatory memorandum here.