Finance Act, 1966
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Estimation of taxable turnover. |
24.—(1) Where the Revenue Commissioners have reason to believe that the taxable turnover of an accountable person— | |
(a) in relation to any period consisting of one month or of two or more consecutive months, or | ||
(b) in relation to any dance or in relation to goods sold or services provided in the circumstances mentioned in section 23 (1) (a) of this Act, | ||
was greater than the taxable turnover on which tax was paid, then, without prejudice to any other action which may be taken, they may, in relation to any of the matters mentioned in paragraph (a) or (b) of this subsection, make an estimate in one sum of the total taxable turnover on which in their opinion tax should have been paid, and may serve a notice on the accountable person specifying— | ||
(i) the taxable turnover so estimated, and | ||
(ii) the tax appropriate to the amount by which the estimate exceeds the taxable turnover on which tax has been paid. | ||
(2) Where notice is served on an accountable person under subsection (1) of this section— | ||
(a) the person may, if he claims that the taxable turnover specified in the notice is excessive, on giving notice in writing to the Revenue Commissioners within the period of fourteen days from the service of the notice, appeal to the Special Commissioners of Income Tax, | ||
(b) on the expiration of the said period, if no notice of appeal is received, or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the tax specified in the notice or the amended tax as determined in relation to the appeal shall become due and be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing such tax as due by him on the date of the expiration of the said period or of the determination of the appeal, as the case may be. | ||
(3) The provisions of the Income Tax Acts relating to— | ||
(a) the appointment of times and places for the hearing of appeals, | ||
(b) the giving of notice to each person who has given notice of appeal, | ||
(c) the determination of an appeal by agreement between the appellant and the Revenue Commissioners, | ||
(d) the determination of an appeal by the appellant giving notice of his intention not to proceed with his appeal, | ||
(e) the hearing and determination of an appeal by the Special Commissioners, including the hearing and determination of an appeal by one Special Commissioner, | ||
(f) the neglect or refusal of a person who has given notice of appeal to attend before the Special Commissioners, at the time and place appointed, | ||
(g) the extension of the time for giving notice of appeal and the readmission of appeals by the Special Commissioners, | ||
(h) the rehearing of an appeal by the Circuit Court and the statement of a case for the opinion of the High Court on a point of law, | ||
(i) the power of the Special Commissioners to order payment of tax under appeal, | ||
(j) the payment of tax which is agreed not to be in dispute in relation to an appeal, | ||
(k) the procedure on appeals, | ||
shall, with any necessary modifications, apply as if the appeal under subsection (2) of this section were an appeal against an assessment to income tax. |