The value of appeals resolved by the Tax Appeals Commission (TAC) more than doubled last year, even as the number of pleas closed by the body fell sharply.
The TAC said it resolved 1,521 appeals during the year worth close to €1.4 billion, which was consequently released to the exchequer or back into the economy. That compared to 2,661 appeals closed in 2022 worth €605 million. At the same time, the number of open appeals before the commission fell to 1,139 from 1,502 from 12 months earlier. The appeals on hand involve disputes worth about €519 million, down from €1.3 billion at the end of 2022, while the TAC received appeals concerning about €613 million during the year.
The commission, which deals with tax disputes, had “another successful year,” chairwoman Marie-Claire Maney wrote in the report. “In 2023, the trend continued as in previous years with corporation tax representing the highest quantum of appeals received at a value of €522 million out of the total of €613 million in dispute. The trend continues of more complex appeals and ever expanding legal issues at play,” she added.
Overall, the commission issued 175 determinations representing a value of €409 million in dispute and scheduled 411 hearings at a combined value representing €1.4 billion. Some 933 appeals with about €424 million at stake remained open at the end of 2023, the TAC said. The appeals covered almost the entire gamut of tax law, including income tax, VAT, capital gains, capital acquisition, corporation tax and vehicle registration tax as well as customs charges and tariffs.
“The Tax Appeals Commission continues to provide an efficient, fair and cost-effective appeals process for the taxpayers of the country which provides citizens with an accessible alternative to the Courts for tax appeals,” Minister for Finance Michael McGrath said in a statement welcoming the report.
The TAC set up a new case management system during the last three months of 2023 aimed at making it more straightforward for people and businesses to appeal tax decisions. That has brought “greater efficiency in the processing of appeals and ensures that taxpayers can easily lodge and manage their appeal”, Mr McGrath said.
“The commission has developed a fully functional modern case management system which has automated a significant number of processes and further improved the efficiency of the appeals process for all parties,” he added.
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