asked the Minister for Finance the audit procedure which is in place to supervise the operation of a self-assessment tax collection system.
Written Answers. - Tax Collection.
32.
Every return received under the self-assessment system is subject to review and monitoring and a percentage of them will be selected for intense examination and potential audit. A substantial number of cases have already been identified as meriting audit.
Selection for examination or audit takes place either where certain features are present in the return or accounts, or by reference to other information or criteria. I am sure that the Deputy will appreciate that it would not be in the public interest to reveal the precise criteria used in the selection process.