Frequently Asked Questions

If you disagree with RAD’s determination, you may have the right to appeal to the Revenue Court. Please see the relevant guidelines for further information.

Not necessarily. After reviewing the information submitted by both parties, RAD will determine the most appropriate method for resolving the appeal. This may include a formal hearing, settlement discussions, or other legal means of resolution. If a formal hearing or informal meeting is required, you will be notified of the date, time and relevant procedures. Please refer to the appropriate guidelines for further information.

The timeframe for resolving an appeal will vary depending on the complexity of the matter, the information and documentation provided and the process selected for determining the appeal. RAD will seek to resolve appeals as efficiently as possible and you will be able to obtain updates on the progress of your appeal. RAD guarantees that an appeal will be scheduled for hearing within 90 days of acceptance. An appeal decision will be issued within 60 days from the date you are notified whether RAD has received all the information and documentation required to resolve the appeal or whether the required information or documentation remains outstanding.

Yes. You may request to withdraw your appeal at any time before a determination is issued. Your withdrawal request must be submitted using the Notice of Withdrawal, RA-02, to RAD and you will be notified once the withdrawal has been processed.

Yes. You may submit additional information or supporting documents after filing your appeal, subject to any timelines or directions issued by RAD. You should ensure that all relevant information is provided as early as possible to assist with the review and determination of your appeal.

To file an appeal with RAD, you must submit a completed Notice of Appeal, RA-01 form together with a copy of the relevant decision being appealed, any relevant supporting information and documentation within the applicable timeframe. Appeals may be submitted online, download and submission of completed PDF RA-01 in person, by email or through the post. Please refer to the relevant guidelines for further information.

You may appeal a decision of a Revenue Commissioner relating to your tax liability, customs valuation, or any other matter for which an appeal lies to RAD.

You may withdraw your appeal to the RAD at any time by simply submitting a completed Notice of Withdrawal (RA-02) Form. This can also be obtained at the RAD Office. Note that if you withdraw your appeal, you are not allowed to re-appeal the same decision to RAD.

There are four (4) circumstances that can prevent your appeal from being accepted: your appeal was filed late and no valid explanation was given to show that the reasons for being late were outside your control; incomplete notices of appeal, that is, critical information such as a copy of the decision being appealed was not submitted within the given time; the reason(s) for disagreeing with the decision being appealed were not stated; or the decision being appealed was issued under legal provisions that prevent the Commissioner of RAD from reviewing it.

Your appeal should include your full name, contact details, Taxpayer Registration Number (TRN), the tax type, the assessment or decision being appealed, the grounds for your appeal and any supporting documentation.

Yes. You can file your appeal online via the online portal. The portal allows you to complete and submit your forms electronically and upload supporting documents.

You will need Form RA-01 (Notice of Appeal) and Form RA-02 (Notice of Withdrawal of Appeals) if you wish to withdraw, along with any supporting documents. All forms are available on the Forms page.

Not necessarily. After reviewing the information submitted by both parties, RAD will determine the most appropriate method for resolving the appeal. This may include a formal hearing, settlement discussions, or other legal means of resolution. If a formal hearing or informal meeting is required, you will be notified of the date, time and relevant procedures. Please refer to the appropriate guidelines for further information.

You must file your Notice of Appeal within the prescribed time period, being 90 days from the date of the decision you are appealing or 30 days from the date you receive the decision, whichever is applicable. Appeals filed outside of the prescribed timeframe may not be accepted. Where a Notice of Appeal is being filed outside the prescribed timeframe, you must provide an explanation for the delay together with any supporting evidence to substantiate the reasons provided. Please refer to the applicable guidelines for further information.

No. You do not need a lawyer to file an appeal with RAD. Many Appellants represent themselves. However, you may choose to be represented by an attorney-at-law or another authorised representative if you wish. If you choose to be represented, an authorisation letter must be submitted to RAD