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 the quarterly tax period stagger. If the applicant wishes to receive a back-dated administrative exception in relation to tax invoices and tax credit notes, time required to export goods, or export documents, 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 the length of the tax period or the quarterly tax period stagger, the decision is valid until the applicant requests an amendment or the FTA informs the person of an amendment. Where an exception is granted in relation to tax invoices and tax credit notes, time required to export goods, or export documents, the decision is valid for 3 years from the effective date, unless the relevant provisions of the tax legislation are repealed or amended.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?
Administrative exception decisions 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 the applicant wishes to renew.
5. Can administrative exception decisions be used by other persons?
Administrative exception decisions only relate to the applicant and persons mentioned in the decision.