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Finance (Tax Appeals) Act 2015

21 Reports to Minister

(1) The Commissioners shall, on or before 31 March in each year after the year in which this section comes into operation—

(a) prepare a report in relation to the performance of their functions in the preceding year, and

(b) submit the report to the Minister.

(2) The Minister shall cause copies of the report referred to in subsection (1) to be laid before each House of the Oireachtas, and, as soon as practicable after that is done, the Commissioners shall publish the report on the internet.

(3) The reference in subsection (1)(a) to the preceding year shall, in the case of the first report to be prepared under this section, be read as a reference to the period commencing on the establishment day and ending on 31 December 2015.

(4) Where the inclusion of the following information is required—

(a) by the Minister, which requirement the Minister (by virtue of this paragraph) has power to make, or

(b) by virtue of any enactment apart from this subsection,

the report referred to in subsection (1) shall include such information of a statistical nature in relation to—

(i) the notification of appeals,

(ii) refusals to accept (within the meaning of Chapter 2 of Part 40A, inserted by section 34, of the Act of 1997) appeals, and

(iii) the adjudication on, and the hearing and determination of, appeals,

as is specified in the requirement of the Minister or the enactment concerned.

(5) The Commissioners may, from time to time, prepare and submit to the Minister such other reports in relation to their activities as they consider appropriate.

(6) The Minister may require the Commissioners, by direction in writing, to prepare and submit to him or her a report in relation to any particular matter relating to the activities of the Commissioners as the Minister considers appropriate.

(7) The Commissioners shall comply with a direction under subsection (6).

(8) This section shall not operate to require the Commissioners to include information in the report referred to in subsection (1) or (6) that, in their opinion, would prejudice the performance by the Commissioners of their functions.