Tax Appeals Commission determination 37TACD2019 regarding Income Tax, 2019

• Administrative Decision Number: 37TACD2019
• Date: 25 September 2019
• Subject Matter: Income Tax
• Respondent: REVENUE COMMISSIONERS

37TACD2019

BETWEEN/

APPELLANT

Appellant

V

REVENUE COMMISSIONERS

Respondent

DETERMINATION

Introduction and Background

1. This appeal relates to the denial of an application for exclusion from the Mandatory

Electronic Filing requirements in respect of P30’s and P45’s in accordance with

S.917EA (4) Taxes Consolidation Act (hereafter referred to as “TCA”) 1997 and S.I. No.

156 of 2012 (5). By agreement of the parties this appeal is adjudicated in accordance

with the provisions of S. 949U TCA 1997.

2. The Appellant runs a small business. She is required to file employee-related tax

returns, such as forms P30 and P35, in respect of this business. Having claimed relief

under S.787 TCA97 (Retirement Annuity Contract Payments) in her personal tax

return the Appellant became subject to the provisions of S.917EA TCA 1997

(mandatory electronic filing and payment of tax) from 1 June 2012. The Appellant has

sought relief from the obligations of S.917EA TCA 1997 (hereafter referred to as “TCA

97”) and be allowed continue to file forms P30 and P35 relating to her business in