1.
Can a back-dated administrative exception be requested?
A back-dated administrative exception may not be requested in relation to the length of the tax period or stagger.
If the applicant wishes to receive a back-dated administrative exception in relation to tax invoices and tax credit notes, time for the export of goods, or evidence to prove the export of goods, the applicant must clearly indicate so within their application. The FTA may accept such request or reject it.
2.
How long are Administrative Exceptions valid for?
Where an exception is granted in relation to tax invoices and tax credit notes, time for the export of goods, or evidence to prove the export of goods, the decision is valid for 3 years from the effective date, unless the relevant provisions of the tax legislation are repealed or amended.
3.
Can I object to an administrative exception decision?
Yes. Administrative exception decision may be objected to through the standard process, i.e. through submitting a reconsideration request to the FTA.
4.
What happens upon the expiry of the administrative exception?
The administrative exception may be renewed by submitting a new administrative exception request, containing all necessary documents, as well as the administrative exception decision that the applicant wishes to renew.
5.
Can administrative exception decisions be used by anyone other than the applicant?
No. The administrative exception decision is granted strictly for the use of the applicant only.