Tax Appeals Commission determination 163TACD2022 regarding PAYE, 2022

Administrative Decision Number163TACD2022
Date04 October 2022
Subject MatterPAYE
RespondentREVENUE 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

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