asked the Minister for Finance if he has received any complaints to the effect that penalties for failure to make VAT and PAYE returns are imposed without taking into consideration the difficulties small traders and shopkeepers experience in making returns; and if he has any recommendations to make on the matter.
Ceisteanna—Questions. Oral Answers. - Tax Returns Penalties.
35.
I have not received any complaints of the nature referred to by the Deputy. Where proceedings are being considered for failure to make returns the circumstances of individual traders and shopkeepers are taken into account.
I might add that such proceedings are not normally taken unless there has been persistent failure to make returns within a reasonable period. Assistance is available from local inspectors of taxes for any small businessman who experiences difficulty in compiling returns for either VAT or PAYE.
Would the Minister agree that there is a tremendous delay now in the return of VAT and PAYE by many companies because of the difficult economic circumstances?
No.
As compared with heretofore?
No.
That is contrary to what the Revenue Commissioners say.
Would the Minister agree that there is very severe pressure on companies to return VAT earlier than they were doing before?
No. The law is quite specific about the date on which people are required to make a return in respect of VAT. There has been no alternation in the legal position or in the practice.
Except pressure.
It is not open to the Revenue Commissioners to exert any pressure beyond what are the legal obligations.
The telephone.
36.
asked the Minister for Finance if suggestions for standare accounting systems for VAT and PAYE will be made to small shopkeepers and traders to reduce the amount of work and time they have to give to the processing of these returns.
In the case of VAT, suggestions and aids to small shopkeepers and traders for standard accounting systems are currently provided free of charge by the Revenue Commissioners in the form of purchases account books and receipts account books. They are widely availed of by small shopkeepers and traders.
In relation to PAYE the official tax deduction cards for employees provide the employers with a simple means of recording pay and calculating the tax payable. I am satisfied that no further official accounting facilities for PAYE are needed.
(Dublin Central): Can the Minister say whether details of the accounting systems are supplied to each retailer without their having to be requested?
On the introduction of the systems these details were made available to all retailers who were known to the Revenue Commissioners but any person who is seeking information may be assured that the Revenue Commissioners will respond to any such request.
(Dublin Central): Is the Minister aware that very few retailers have been supplied with the special cheques for VAT returns? I was speaking recently to an accountant who did not know that such cheques were in circulation.
The Deputy is imparting information rather than seeking it.
Knowing the numbers of these cheques that were issued originally I should be surprised to learn that the situation is as the Deputy suggests but I should hope that what I have said today will encourage people to seek information. Already I have furnished to Deputy Gibbons particulars of the documentation issued but if any other member wishes to have this also, I shall be only too happy to give it to him. It is copious and extremely helpful.