PART 40

Appeals

CHAPTER 1

Appeals against income tax and corporation tax assessments

932. —Except where expressly authorised by the Tax Acts, an assessment to income tax or corporation tax shall not be altered before the time for hearing and determining appeals and then only in cases of assessments appealed against and in accordance with such determination, and if any person makes, causes, or allows to be made in any assessment any unauthorised alteration, that person shall incur a penalty of £50.

933. —(1) (a) A person aggrieved by any assessment to income tax or corporation tax made on that person by the inspector or such other officer as the Revenue Commissioners shall appoint in that behalf (in this section referred to as “other officer”) shall be entitled to appeal to the Appeal Commissioners on giving, within 30 days after the date of the notice of assessment, notice in writing to the inspector or other officer.

(b) Where on an application under paragraph (a) the inspector or other officer is of the opinion that the person who has given the notice of appeal is not entitled to make such an appeal, the inspector or other officer shall refuse the application and notify the person in writing accordingly, specifying the grounds for such refusal.

(c) A person who has had an application under paragraph (a) refused by the inspector or other officer shall be entitled to appeal against such refusal by notice in writing to the Appeal Commissioners within 15 days of the date of issue by the inspector or other officer of the notice of refusal.

(d) On receipt of an application under paragraph (c), the Appeal Commissioners shall request the inspector or other officer to furnish them with a copy of the notice issued to the person under paragraph (b) and, on receipt of the copy of the notice, they shall as soon as possible—

(i) refuse the application for an appeal by giving notice in writing to the applicant specifying the grounds for their refusal,

(ii) allow the application for an appeal and give notice in writing accordingly to both the applicant and the inspector or other officer, or

(iii) notify in writing both the applicant and the inspector or other officer that they have decided to arrange a hearing at such time and place specified in the notice to enable them determine whether or not to allow the application for an appeal.

(2) (a) The Appeal Commissioners shall from time to time appoint times and places for the hearing of appeals against assessments and the Clerk to the Appeal Commissioners shall give notice of such times and places to the inspector or other officer.

(b) The inspector or other officer shall give notice in writing to each person who has given notice of appeal of the time and place appointed for the hearing of that person's appeal; but—

(i) notice under this paragraph shall not be given in a case in which subsection (3) (b) applies either consequent on an agreement referred to in that subsection or consequent on a notice referred to in subsection (3) (d), and

(ii) in a case where it appears to the inspector or other officer that an appeal may be settled by agreement under subsection (3), he or she may refrain from giving notice under this paragraph or may by notice in writing and with the agreement of the appellant withdraw a notice already given.

(c) Where, on application in writing in that behalf to the Appeal Commissioners, a person who has given notice of appeal to the inspector or other officer in accordance with subsection (1) (a) satisfies the Appeal Commissioners that the information furnished to the inspector or other officer is such that the appeal is likely to be determined on the first occasion on which it comes before them for hearing, the Appeal Commissioners may direct the inspector or other officer to give the notice in writing first mentioned in paragraph (b) and the inspector or other officer shall comply forthwith with such direction, and accordingly subparagraph (ii) of that paragraph shall not apply to that notice of appeal.

(3) (a) This subsection shall apply to any assessment in respect of which notice of appeal has been given, not being an assessment the appeal against which has been determined by the Appeal Commissioners or which has become final and conclusive under subsection (6).

(b) Where, in relation to an assessment to which this subsection applies, the inspector or other officer and the appellant come to an agreement, whether in writing or otherwise, that the assessment is to stand, is to be amended in a particular manner or is to be discharged or cancelled, the inspector or other officer shall give effect to the agreement and thereupon, if the agreement is that the assessment is to stand or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.

(c) An agreement which is not in writing shall be deemed not to be an agreement for the purposes of paragraph (b) unless—

(i) the fact that an agreement was come to, and the terms agreed on, are confirmed by notice in writing given by the inspector or other officer to the appellant or by the appellant to the inspector or other officer, and

(ii) 21 days have elapsed since the giving of that notice without the person to whom it was given giving notice in writing to the person by whom it was given that the first-mentioned person desires to repudiate or withdraw from the agreement.

(d) Where an appellant desires not to proceed with the appeal against an assessment to which this subsection applies and gives notice in writing to that effect to the inspector or other officer, paragraph (b) shall apply as if the appellant and the inspector or other officer had, on the appellant's notice being received, come to an agreement in writing that the assessment should stand.

(e) References in this subsection to an agreement being come to with an appellant and the giving of notice to or by an appellant include references to an agreement being come to with, and the giving of notice to or by, a person acting on behalf of the appellant in relation to the appeal.

(4) All appeals against assessments to income tax or corporation tax shall be heard and determined by the Appeal Commissioners, and their determination on any such appeal shall be final and conclusive, unless the person assessed requires that that person's appeal shall be reheard under section 942 or unless under the Tax Acts a case is required to be stated for the opinion of the High Court.

(5) An appeal against an assessment may be heard and determined by one Appeal Commissioner, and the powers conferred on the Appeal Commissioners by this Part may be exercised by one Appeal Commissioner.

(6) (a) In default of notice of appeal by a person to whom notice of assessment has been given, the assessment made on that person shall be final and conclusive.

(b) Where a person who has given notice of appeal against an assessment does not attend before the Appeal Commissioners at the time and place appointed for the hearing of that person's appeal, the assessment made on that person shall, subject to subsection (8), have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.

(c) Where on the hearing of an appeal against an assessment—

(i) no application is or has been made to the Appeal Commissioners before or during the hearing of the appeal by or on behalf of the appellant for an adjournment of the proceedings on the appeal or such an application is or has been made and is or was refused, and

(ii) (I) a return of the appellant's income for the relevant year of assessment or, as the case may be, a return under section 884 has not been made by the appellant, or

(II) such a return has been made but—

(A) all the statements of profits and gains, schedules and other evidence relating to such return have not been furnished by or on behalf of the appellant,

(B) information requested from the appellant by the Appeal Commissioners in the hearing of the appeal has not been supplied by the appellant,

(C) the terms of a precept issued by the Appeal Commissioners under section 935 have not been complied with by the appellant, or

(D) any questions as to an assessment or assessments put by the Appeal Commissioners under section 938 have not been answered to their satisfaction,

the Appeal Commissioners shall make an order dismissing the appeal against the assessment and thereupon the assessment shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.

(d) An application for an adjournment of the proceedings on an appeal against an assessment, being an application made before or during the hearing of the appeal, shall not be refused before the expiration of 9 months from the earlier of—

(i) the end of the year of assessment or, as the case may be, accounting period to which the assessment appealed against relates, and

(ii) the date on which the notice of assessment was given to the appellant.

(e) Paragraph (c) shall not apply if on the hearing of the appeal the Appeal Commissioners are satisfied that sufficient information has been furnished by or on behalf of the appellant to enable them to determine the appeal at that hearing.

(7) (a) A notice of appeal not given within the time limited by subsection (1) shall be regarded as having been so given where, on an application in writing having been made to the inspector or other officer in that behalf within 12 months after the date of the notice of assessment, the inspector or other officer, being satisfied that owing to absence, sickness or other reasonable cause the applicant was prevented from giving notice of appeal within the time limited and that the application was made thereafter without unreasonable delay, notifies the applicant in writing that the application under this paragraph has been allowed.

(b) Where on an application under paragraph (a) the inspector or other officer is not so satisfied, he or she shall by notice in writing inform the applicant that the application under this paragraph has been refused.

(c) Within 15 days after the date of a notice under paragraph (b) the applicant may by notice in writing require the inspector or other officer to refer the application to the Appeal Commissioners and, in relation to any application so referred, paragraphs (a) and (b) shall apply as if for every reference in those paragraphs to the inspector or other officer there were substituted a reference to the Appeal Commissioners.

(d) Notwithstanding paragraph (a), an application made after the expiration of the time specified in that paragraph which but for that expiration would have been allowed under paragraph (a) may be allowed under that paragraph if at the time of the application—

(i) there has been made to the inspector or other officer a return of income or, as the case may be, a return under section 884 , statements of profits and gains and such other information as in the opinion of the inspector or other officer would enable the appeal to be settled by agreement under subsection (3), and

(ii) the income tax or corporation tax charged by the assessment in respect of which the application is made has been paid together with any interest on that tax chargeable under section 1080 .

(e) Where on an application referred to in paragraph (d) the inspector or other officer is not satisfied that the information furnished would be sufficient to enable the appeal to be settled by agreement under subsection (3) or if the tax and interest mentioned in paragraph (d) (ii) have not been paid, the inspector or other officer shall by notice in writing inform the applicant that the application has been refused.

(f) Within 15 days after the date of a notice under paragraph (e) the applicant may by notice in writing require the inspector or other officer to refer the application to the Appeal Commissioners and, in relation to an application so referred, if—

(i) the application is one which but for the expiration of the period specified in paragraph (a) would have been allowed under paragraph (c) if the application had been referred to the Appeal Commissioners under that paragraph,

(ii) at the time the application is referred to the Appeal Commissioners the income tax or corporation tax charged by the assessment in respect of which the application is made, together with any interest on that tax chargeable under section 1080 , has been paid, and

(iii) the information furnished to the inspector or other officer is such that in the opinion of the Appeal Commissioners the appeal is likely to be determined on the first occasion on which it comes before them for hearing,

the Appeal Commissioners may allow the application.

(8) In a case in which a person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed for the hearing of that person's appeal, subsection (6) (b) shall not apply if—

(a) at that time and place another person attends on behalf of the appellant and the Appeal Commissioners consent to hear that other person,

(b) on an application in that behalf having been made to them in writing or otherwise at or before that time, the Appeal Commissioners postpone the hearing, or

(c) on an application in writing having been made to them after that time the Appeal Commissioners, being satisfied that, owing to absence, sickness or other reasonable cause, the appellant was prevented from appearing before them at that time and place and that the application was made without unreasonable delay, direct that the appeal be treated as one the time for the hearing of which has not yet been appointed.

(9) (a) Where action for the recovery of income tax or corporation tax charged by an assessment has been taken, being action by means of the institution of proceedings in any court or the issue of a certificate under section 962 , neither subsection (7) nor subsection (8) shall apply in relation to that assessment until that action has been completed.

(b) Where, in a case within paragraph (a), an application under subsection (7) (a) is allowed or, on an application under subsection (8) (c), the Appeal Commissioners direct as provided in that subsection, the applicant shall in no case be entitled to repayment of any sum paid or borne by the applicant in respect of costs of any such court proceedings or, as the case may be, of any fees or expenses charged by the county registrar or sheriff executing a certificate under section 962 .

934. —(1) The inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as “other officer”) may attend every hearing of an appeal, and shall be entitled—

(a) to be present during all the hearing and at the determination of the appeal,

(b) to produce any lawful evidence in support of the assessment, and

(c) to give reasons in support of the assessment.

(2) (a) On any appeal, the Appeal Commissioners shall permit any barrister or solicitor to plead before them on behalf of the appellant or the inspector or other officer either orally or in writing and shall hear—

(i) any accountant, being any person who has been admitted a member of an incorporated society of accountants, or

(ii) any person who has been admitted a member of the body incorporated under the Companies Act, 1963, on the 31st day of December, 1975, as “The Institute of Taxation in Ireland”.

(b) Notwithstanding paragraph (a), the Appeal Commissioners may permit any other person representing the appellant to plead before them where they are satisfied that such permission should be given.

(3) Where on an appeal it appears to the Appeal Commissioners by whom the appeal is heard, or to a majority of such Appeal Commissioners, by examination of the appellant on oath or affirmation or by other lawful evidence that the appellant is overcharged by any assessment, the Appeal Commissioners shall abate or reduce the assessment accordingly, but otherwise the Appeal Commissioners shall determine the appeal by ordering that the assessment shall stand.

(4) Where on any appeal it appears to the Appeal Commissioners that the person assessed ought to be charged in an amount exceeding the amount contained in the assessment, they shall charge that person with the excess.

(5) Unless the circumstances of the case otherwise require, where on an appeal against an assessment which assesses an amount which is chargeable to income tax or corporation tax it appears to the Appeal Commissioners—

(a) that the appellant is overcharged by the assessment, they may in determining the appeal reduce only the amount which is chargeable to income tax or corporation tax,

(b) that the appellant is correctly charged by the assessment, they may in determining the appeal order that the amount which is chargeable to income tax or corporation tax shall stand, and

(c) that the appellant ought to be charged in an amount exceeding the amount contained in the assessment, they may charge the excess by increasing only the amount which is chargeable to income tax or corporation tax.

(6) Where an appeal is determined by the Appeal Commissioners, the inspector or other officer shall give effect to the Appeal Commissioners' determination and thereupon, if the determination is that the assessment is to stand or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.

(7) Every determination of an appeal by the Appeal Commissioners shall be recorded by them in the prescribed form at the time the determination is made and the Appeal Commissioners shall within 10 days after the determination transmit that form to the inspector or other officer.

935. —(1) Where notice of appeal has been given against an assessment, the Appeal Commissioners may, whenever it appears to them to be necessary for the purposes of the Tax Acts, issue a precept to the appellant ordering the appellant to deliver to them, within the time limited by the precept, a schedule containing such particulars for their information as they may demand under the authority of the Tax Acts in relation to—

(a) the property of the appellant,

(b) the trade, profession or employment carried on or exercised by the appellant,

(c) the amount of the appellant's profits or gains, distinguishing the particular amounts derived from each separate source, or

(d) any deductions made in determining the appellant's profits or gains.

(2) The Appeal Commissioners may issue further precepts whenever they consider it necessary for the purposes of the Tax Acts, until complete particulars have been furnished to their satisfaction.

(3) A precept may be issued by one Appeal Commissioner.

(4) A person to whom a precept is issued shall deliver the schedule required within the time limited by the precept.

(5) Any inspector or such other officer as the Revenue Commissioners shall authorise in that behalf may at all reasonable times inspect and take copies of or extracts from any such schedule.

936. —(1) The inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as “other officer”) may, within a reasonable time to be allowed by the Appeal Commissioners after examination by the inspector or other officer of any schedule referred to in section 935 , object to that schedule or any part of that schedule, and in that case shall state in writing the cause of his or her objection according to the best of his or her knowledge or information.

(2) In every such case the inspector or other officer shall give notice in writing of his or her objection to the person chargeable in order that that person may, if that person thinks fit, appeal against the objection.

(3) A notice under subsection (2) shall be under cover and sealed, and addressed to the person chargeable.

(4) No assessment shall be confirmed or altered until any appeal against the objection has been heard and determined.

937. —Where—

(a) the Appeal Commissioners see cause to disallow an objection to a schedule by the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf, or

(b) on the hearing of an appeal, the Appeal Commissioners are satisfied with the assessment, or if, after the delivery of a schedule, they are satisfied with the schedule and have received no information as to its insufficiency,

they shall confirm or alter the assessment in accordance with the schedule, as the case may require.

938. —(1) Whenever the Appeal Commissioners are dissatisfied with a schedule or require further information relating to a schedule, they may at any time and from time to time by precept put any questions in writing concerning the schedule, or any matter which is contained or ought to be contained in the schedule, or concerning any deductions made in arriving at the profits or gains, and the particulars thereof, and may require true and particular answers in writing signed by the person chargeable to be given within 7 days after the service of the precept.

(2) The person chargeable shall within the time limited either answer any such questions in writing signed by that person, or shall present himself or herself to be examined orally before the Appeal Commissioners, and may object to and refuse to answer any question; but the substance of any answer given by that person orally shall be taken down in writing in that person's presence and be read over to that person and, after that person has had liberty to amend any such answer, he or she may be required to verify the answer on oath to be administered to him or her by any one of the Appeal Commissioners, and the oath shall be subscribed by the person by whom it is made.

(3) Where any clerk, agent or servant of the person chargeable presents himself or herself on behalf of that person to be examined orally before the Appeal Commissioners, the same provisions shall apply to his or her examination as in the case of the person chargeable who presents himself or herself to be examined orally.

939. —(1) (a) The Appeal Commissioners may summon any person whom they think able to give evidence as respects an assessment made on another person to appear before them to be examined, and may examine such person on oath.

(b) The clerk, agent, servant or other person confidentially employed in the affairs of a person chargeable shall be examined in the same manner, and subject to the same restrictions, as in the case of a person chargeable who presents himself or herself to be examined orally.

(2) The oath shall be that the evidence to be given, touching the matter in question, by the person sworn shall be the truth, the whole truth and nothing but the truth, and the oath shall be subscribed by the person by whom it is made.

(3) A person who after being duly summoned—

(a) neglects or refuses to appear before the Appeal Commissioners at the time and place appointed for that purpose,

(b) appears but refuses to be sworn or to subscribe the oath, or

(c) refuses to answer any lawful question touching the matters under consideration,

shall be liable to a penalty of £750; but the penalty imposed in respect of any offence under paragraph (b) or (c) shall not apply to any clerk, agent, servant or other person referred to in subsection (1) (b).

940. —Where—

(a) a person has neglected or refused to deliver a schedule in accordance with a precept of the Appeal Commissioners,

(b) any clerk, agent or servant of, or any person confidentially employed by, a person chargeable, having been summoned, has neglected or refused to appear before the Appeal Commissioners to be examined,

(c) the person chargeable or that person's clerk, agent or servant or any person confidentially employed by the person chargeable has declined to answer any question put to him or her by the Appeal Commissioners,

(d) an objection has been made to a schedule and the objection has not been appealed against, or

(e) the Appeal Commissioners decide to allow any objection made by the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf,

the Appeal Commissioners shall ascertain and settle according to the best of their judgment the sum in which the person chargeable ought to be charged.

941. —(1) Immediately after the determination of an appeal by the Appeal Commissioners, the appellant or the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as “other officer”), if dissatisfied with the determination as being erroneous in point of law, may declare his or her dissatisfaction to the Appeal Commissioners who heard the appeal.

(2) The appellant or inspector or other officer, as the case may be, having declared his or her dissatisfaction, may within 21 days after the determination by notice in writing addressed to the Clerk to the Appeal Commissioners require the Appeal Commissioners to state and sign a case for the opinion of the High Court on the determination.

(3) The party requiring the case shall pay to the Clerk to the Appeal Commissioners a fee of £20 for and in respect of the case before that party is entitled to have the case stated.

(4) The case shall set forth the facts and the determination of the Appeal Commissioners, and the party requiring it shall transmit the case when stated and signed to the High Court within 7 days after receiving it.

(5) At or before the time when the party requiring the case transmits it to the High Court, that party shall send notice in writing of the fact that the case has been stated on that party's application, together with a copy of the case, to the other party.

(6) The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Appeal Commissioners with the opinion of the Court on the matter, or may make such other order in relation to the matter, and may make such order as to costs as to the Court may seem fit.

(7) The High Court may cause the case to be sent back for amendment and thereupon the case shall be amended accordingly, and judgment shall be delivered after it has been amended.

(8) An appeal shall lie from the decision of the High Court to the Supreme Court.

(9) Notwithstanding that a case has been required to be stated or is pending, income tax or, as the case may be, corporation tax shall be paid in accordance with the determination of the Appeal Commissioners; but if the amount of the assessment is altered by the order or judgment of the Supreme Court or the High Court, then—

(a) if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as the Court may allow, or

(b) if too little tax has been paid, the amount unpaid shall be deemed to be arrears of tax (except in so far as any penalty is incurred on account of arrears) and shall be paid and recovered accordingly.

942. —(1) Any person aggrieved by the determination of the Appeal Commissioners in any appeal against an assessment made on that person may, on giving notice in writing to the inspector or such other officer as the Revenue Commissioners shall authorise in that behalf (in this section referred to as “other officer”) within 10 days after such determination, require that the appeal shall be reheard by the judge of the Circuit Court (in this section referred to as “the judge”) in whose circuit is situate, in the case of—

(a) a person who is not resident in the State,

(b) the estate of a deceased person,

(c) an incapacitated person, or

(d) a trust,

the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed, and the Appeal Commissioners shall transmit to the judge any statement or schedule in their possession which was delivered to them for the purposes of the appeal.

(2) At or before the time of the rehearing of the appeal by the judge, the inspector or other officer shall transmit to the judge the prescribed form in which the Appeal Commissioners' determination of the appeal is recorded.

(3) The judge shall with all convenient speed rehear and determine the appeal, and shall have and exercise the same powers and authorities in relation to the assessment appealed against, the determination, and all consequent matters, as the Appeal Commissioners might have and exercise, and the judge's determination shall, subject to section 943 , be final and conclusive.

(4) Section 934 (2) shall, with any necessary modifications, apply in relation to a rehearing of an appeal by a judge of the Circuit Court as it applies in relation to the hearing of an appeal by the Appeal Commissioners.

(5) The judge shall make a declaration in the form of the declaration required to be made by an Appeal Commissioner as set out in Part 1 of Schedule 27 .

(6) (a) Notwithstanding that a person has under subsection (1) required an appeal to the Appeal Commissioners against the assessment to be reheard by a judge of the Circuit Court, income tax or, as the case may be, corporation tax shall be paid in accordance with the determination of the Appeal Commissioners.

(b) Notwithstanding paragraph (a), where the amount of tax is altered by the determination of the judge or by giving effect to an agreement under subsection (8), then, if too much tax has been paid, the amount or amounts overpaid shall be repaid and (except where the interest amounts to less than £10) in so far as the amount to be repaid represents tax paid in accordance with this subsection it shall be repaid with interest at the rate of 0.6 per cent, or such other rate (if any) prescribed by the Minister for Finance by regulations, for each month or part of a month from the date or dates of payment of the amount or amounts giving rise to the overpayment to the date on which the repayment is made.

(7) Income tax shall not be deductible on payment of interest referred to in subsection (6) (b) and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.

(8) Where following an application for the rehearing of an appeal by a judge of the Circuit Court in accordance with subsection (1) there is an agreement within the meaning of paragraphs (b), (c) and (e) of section 933 (3) between the inspector or other officer and the appellant in relation to the assessment, the inspector shall give effect to the agreement and, if the agreement is that the assessment is to stand or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.

(9) Every rehearing of an appeal by the Circuit Court under this section shall be held in camera.

(10) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

943. —(1) Section 941 shall, subject to this section, apply to a determination given by a judge pursuant to section 942 in the like manner as it applies to a determination by the Appeal Commissioners, and any case stated by a judge pursuant to section 941 shall set out the facts, the determination of the Appeal Commissioners and the determination of the judge.

(2) The notice in writing required under section 941 (2) to be addressed to the Clerk to the Appeal Commissioners shall, in every case in which a judge is under the authority of this section required by any person to state and sign a case for the opinion of the High Court on the determination, be addressed by such person to the county registrar.

(3) The fee required under section 941 (3) to be paid to the Clerk to the Appeal Commissioners shall in any case referred to in subsection (2) be paid to the county registrar.

944. —(1) Where the Appeal Commissioners have entertained an appeal against an assessment for any year of assessment or any accounting period and, after hearing argument on the appeal, have postponed giving their determination either for the purpose of considering the argument or for the purpose of affording to the appellant an opportunity of submitting in writing further evidence or argument, the Appeal Commissioners may, unless they consider a further hearing to be necessary, cause their determination to be sent by post to the parties to the appeal.

(2) Where the determination of an appeal by the Appeal Commissioners is sent to the parties by post under this section, a declaration of dissatisfaction under section 941 (1) or a notice requiring a rehearing under section 942 (1) may be made or given in writing within 12 days after the day on which the determination is so sent to the person making the declaration or giving the notice.