949AU Summoning and examination of witnesses

Summary

This section contains provisions relating to the failure to comply with directions given by the Appeal Commissioners in relation to the summoning and examination of witnesses.

Details

(1) A person who:

• fails to comply with a summons to attend a hearing, or
• who refuses to swear an oath or to answer any lawful questions at a hearing,

may be liable to a penalty of €3,000.

(2) A person is not liable to a €3,000 penalty under subsection (1) where the person is an employee or agent of an appellant or who is otherwise confidentially employed in the appellant’s affairs.

(3) A document signed by the Appeal Commissioners setting out the relevant ‘offence’ that was alleged to have been committed is to be accepted as evidence of the ‘offence’, subject to this presumption being rebutted in proceedings relating to the application of a penalty.

(4) Where the taxpayer does not agree he or she is liable to the penalty or where the taxpayer has failed to pay that penalty, the Appeal Commissioners shall send a penalty notice to that taxpayer.

A notice must contain:

• details of the provision under which the penalty arises,
• the circumstances of the penalty,
• the amount to which the person is liable, and
• any other details as the Appeal Commissioners consider appropriate

(5) The Appeal Commissioners may apply to the District Court for them to determine the penalty where the taxpayer does not:

• agree with the notice referred to in subsection (4) in writing, or
• make a payment to the Appeal Commissioners of the penalty amount,

within 30 days of the date of the notice.

(6) The Appeal Commissioners shall provide the taxpayer with a copy of any applications sent to the District Court under subsection (5).

Relevant Date: Finance Act 2021