asked the Minister for Finance the number of tax inspectors being trained as revenue auditors to monitor and audit the self-assessment tax scheme.
Written Answers. - Self Assessment Tax Scheme.
103.
Thirty-six inspectors have completed training as auditors for the self-assessment tax scheme. Further inspectors will be trained as required.
104.
asked the Minister for Finance the approximate number of accounts in proportion to the total accounts submitted under the self-assessment scheme to be subject to monitoring and review.
105.
asked the Minister for Finance the arrangements which are being made for field audits of self-assessment accounts; and if he has any proposals to integrate the work of Scheme E, VAT and PAYE inspectors to provide for the comprehensive field checking of accounts.
106.
asked the Minister for Finance the way in which the accounts submitted under self-assessment are selected for detailed audit and checking by the Revenue Commissioners.
It is proposed to take Questions Nos. 104, 105 and 106 together.
Every return received under the self-assessment system, whether or not it is accompanied by accounts, will be subject to review and monitoring. A percentage of returns will be selected for intense examination, the precise percentage depending upon the resources available and the number of audits which is considered necessary to maintain tax compliance.
Cases will be selected for audit or examination
(a) if there are certain features present in the return or accounts or,
(b) by reference to other information or criteria.
It will be appreciated that it would not be in the public interest to reveal the precise criteria used in the selection of cases for audit or examination.
An appropriate staff training programme has been instituted and field audits will commence in spring of 1989. Audits will be on an integrated basis and will cover VAT and employers' PAYE.