There may be a discrepancy between the tax account data retrieved electronically or received in the form of a statement and your own records. If your own records are correct, you should arrange the settlement of your tax account.

The settlement depends on the nature of the discrepancy. It is possible that someone has declared a liability in the return that differs from the facts. In such a case, the discrepancy caused by the incorrect return can only be corrected by self-assessment. If, however, the NTCA is responsible for the correction (for example, a proven payment is not booked on the tax account), it is advisable to comment on the tax account statement, specifying the tax category concerned and the discrepancy. The documents supporting the comment (for example, a postal payment order for the payment or a debit note for the payment) must be presented to the NTCA or a copy of them must be attached.

Comments are free of charge and may be submitted in person, in writing, by telephone or electronically.