The Revenue Commissioners published their first charter, known as the Charter of Rights, in January 1989.[1] This inevitably brought about a change in the relationship between the taxpayer and the tax authority with the emphasis placed on treating taxpayers as customers. On 7 March 2025 Revenue announced that it had updated its current charter, which is now known as the Customer Charter.[2] See also, article by Nina E. Olsen, “What Good Is a Taxpayer Bill of Rights, Anyway?” Irish Tax Review, Issue 1, 2020.
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