Tax Appeals Commission determination 163TACD2022 regarding PAYE, 2022

• Administrative Decision Number: 163TACD2022
• Year: 2022
• Date: 04 October 2022
• Subject Matter: PAYE
• Respondent: REVENUE COMMISSIONERS

1

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This is an appeal to the Tax Appeal Commission (“the Commission”) pursuant to section

933 of the Taxes Consolidation Act 1997, as amended (“TCA 1997”) by

(“the Appellant”) against an assessment made by the Revenue Commissioners

(“the Respondent”) to income tax (PAYE), social insurance contributions (PRSI) and

universal social charge (USC) in the total amount of €5199.59 for the tax year 2015.

2. The appeal proceeded by way of a hearing on 30 September 2022.

Background

3. On 22 December 2020, the Respondent issued a Notice of Assessment against the

Appellant. On 4 March 2021, the Appellant’s agent appealed against the assessment to

the Commission.

4. The Respondent objected to the Commission accepting the appeal on the basis that it was

made late (i.e. more than 30 days after the assessment) and that the Appellant had not

paid the tax charged by the assessment. The Appellant claimed that a case worker for the

Respondent had supported the Appellant in bringing a late appeal.

163TACD2022