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The Tax Appeals Commission is a newly established independent statutory body whose main task is the adjudication on, hearing, determining and disposing of appeals against decisions of the Revenue Commissioners concerning taxes and duties in accordance with relevant legislation.
The legislation concerned is the Finance (Tax Appeals) Act, 2015, the Taxes Consolidation Act, 1997 as amended and related legislation.
The Tax Appeals Commission replaces the former Office of the Appeal Commissioners.
It currently comprises of two Appeal Commissioners appointed by the Minister for Finance and a number of administrative staff who support the Commissioners in their work.