Revenue has released a useful ebrief on the Tax and Duty Manual Part 42-05-06, which sets out guidelines on PAYE, PRSI, USC, LPT monthly and annual estimates, has been updated.
The update is primarily to reflect the fact that appeals under section 989 and 990 of the Taxes Consolidation Act 1997 are made directly to the Appeal Commissioners. A table of contents has also been added.
An example of this is shown below:
- Section 989(3)(a) TCA 1997 provides that where a person claims not to be liable to remit tax for the month to which a notice under subsection (2) refers, that person may appeal to the Appeal Commissioners whose decision is final and conclusive.
(Source: Revenue)
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