Tax Appeals Commission – Update on Issues Joe Cullen Principal, Tax Appeals Commission 13 December 2016
Four Issues: 1. Website facelift 2. Introduction of Phase 1 of Tax Appeals Commission Case Management System 3. Review of operation of Rules of Procedure 4. Existing appeals transferred from Revenue – state of play. 2
On ICT side, two developments : 1. Website facelift 2. Introduction of Phase 1 of Tax Appeals Commission Case Management System Both will be introduced together before end of year. 3
1. ICT developments – new redesigned website In terms of the website, with one exception relating to submission of Notices of Appeal, change is cosmetic only for now – same content as heretofore Aim is to add further features and content as soon as we can over the coming months incl. an Irish language version of website, Governance framework, FOI manual, Annual Report etc. 4
2. Phase 1 Case Management system - facility to submit appeals online From date of introduction, it will be possible for appellants/agents to submit Notices of Appeal/ Notices of Late Appeal online. Appellants/Agents will need to go through a straightforward registration process in order to submit appeals in this way – this will be explained on our website. We will advise stakeholders of the exact date of introduction as soon as possible (are a number of variables). 5
Phase 1 Case Management system - facility to submit appeals online (contd.) In terms of Notices of Appeal submitted online, the online form is the same as the existing downloadable version But all fields must be completed in order to submit the appeal e.g. the election of whether hearing in public or private. From the date of introduction, it will be possible for appellants to see list of any appeals/late appeals submitted online (i.e. will not be retrospective beyond the date of introduction). Will also be possible to see summary of case status: (Draft; Submitted; In progress; Closed). 6
Phase 1 Case Management system - facility to submit appeals online (contd.) Functionality in relation to appeals submitted online will be limited pending completion of later work Will be a messaging system which will allow for the transmission of messages and documents Phase 2 currently scheduled for completion May 2017. 7
3. Review of operation of Rules of Procedure Purpose of today is to give advance notice of an exercise which the TAC plans to organise in Q2 2017 most likely Commission intends to conduct a review of the operation of its procedures around the first anniversary of the coming into force of the new regulations The exercise will be confined to the operation of the TAC Rules of Procedures It is not a review of the legislation or parts thereof. 8
Review of operation of Rules of Procedure (contd.) Have yet to decide on the precise format of the exercise This will be a consultative process involving all stakeholders Will be a listening exercise for the Commission Commission will consider the submissions and contributions Will decide on changes, if any, that should and can be made Will publish a report of the exercise on its website Any issues relevant to statutory procedures will be relayed to the D/Finance. 9
4. Existing Appeals transferred from Revenue – state of play Revenue transferred the appeals to the Commission in three tranches between end-July and end-November We are currently assessing the cases in Tranche 3 (as well as in earlier tranches) and are aware of the numbers provided at Main TALC on 17 October last Impossible to give estimate of how long it will take to process the cases until we complete this analysis work. 10
Existing Appeals transferred from Revenue – state of play (contd.) Plans are in place in conjunction with D/Finance (parent department) to provide additional resources to deal with these legacy cases Within the Commission the cases will be dealt with and accounted for largely as a discrete block and separately from the normal flow of cases However, where appellants have existing cases in the system, backlog cases may be associated with these if that makes sense from an operational perspective 11
Existing Appeals transferred from Revenue – state of play (contd.) Additional resources likely to take the form of temporary Commissioners as provided for in the Finance (Tax Appeals) Act, 2015 They will work under the direction of the Appeal Commissioners. Will exercise many, but not all, of the section 6 functions The temporary Commissioners will have as their sole focus the processing of the cases transferred from Revenue D/Finance is currently in the process of finalising the recruitment arrangements. 12
Thank you for your attention Questions? 13
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