The comment can be submitted electronically, using the e-Paper service at When recording, the "Tax account" topic group must be selected. In order to investigate the comment, you must specify the tax category concerned and provide details of the discrepancy. A copy of the tax return, the NTCA decision or the payment receipt or any other document supporting the settlement or correction of the tax account must also be attached on the electronic interface.

The e-Paper service can be used for cases for which there is no formalised data form for the given subject, as provided by the NTCA.