The Final Report of the Parliamentary Inquiry into DIRT has recommended a new statutory footing be considered for the Office of the Appeal Commissioners.
Appeal Commissioners deal with appeals by individuals and companies against tax assessments by the Revenue Commissioners.
The sub-committee recommended that, as part of the bill intended to put the Revenue Commissioners on a statutory footing, a new statutory footing should also be made for the Office of the Appeal Commissioners.
The new legislation has been asked to look particularly at:
- The transparent method of appointment of Appeal Commissioners and a mechanism for the removal of an Appeal Commissioner.
- The range of expertise that resides collectively among the Appeal Commissioners.
- An expansion of the role of the Office of the Appeal Commissioners to comment on their experience of interpreting areas of tax law and of dealing with administrative acts by the Revenue Commissioners that come within the ambit of appeal.
The sub-committee also recommended the Minister for Finance should: "invite submissions from relevant parties such as the judiciary, the Revenue Commissioners, the relevant professions and their representative bodies as well as the public prior to the preparation of the legislation".
Submissions must reach the Department of Finance not later than September 14th, 2001.