Stamp Duties Consolidation Act 1999 section 78F

Assessments and appeals

Section 78F allows Revenue to assess the stamp duty due on an electronic share transfer and sets out how the accountable person may appeal that assessment.

• Revenue may assess the duty due where no duty, or insufficient duty, has been paid.
• The accountable person is liable to pay the amount assessed.
• Revenue may replace an incorrect assessment with a fresh, correct assessment.
• An aggrieved accountable person may appeal to the Appeal Commissioners within 30 days; otherwise the assessment is final.