asked the Minister for Finance, in respect of (i) 1987 and (ii) 1988, the number of court cases initiated for failure to make tax returns; the number of cases in respect of which convictions were secured; and the average fine imposed.
Written Answers. - Court Cases for Taxes.
65.
Following is the information requested:
|
1987 |
1988 |
|
|
Number of court cases initiated for failure to make tax returns |
409 |
218 |
|
Number of cases in which convictions were secured |
142 |
108 |
|
Average fine imposed |
£1,380 |
£1,040 |
66.
asked the Minister for Finance, in respect of (i) 1987 and (ii) 1988, the number of cases of unpaid taxes in respect of which court proceedings were initiated; and the number in respect of which judgments were registered.
I have been informed by the Revenue Commissioners that court proceedings were initiated for unpaid taxes in 8,163 cases in 1987 and 3,850 in 1988. The decrease in 1988 over 1987 was primarily because an alternative more efficient avenue of enforcement, namely, sheriff enforcement, was fully available to the Revenue in 1988. Judgments were registered in 1,543 cases in 1987 and in 1,109 in 1988.
67.
asked the Minister for Finance, in respect of 1988, the total number of tax cases referred for enforcement to sheriffs and county registrars; the number returned paid; the number returned unpaid; and the number carried over to the following year.
I have been informed by the Revenue Commissioners that the number of certificates under section 485 of the Income Tax Act, 1967, referred to sheriffs in 1988 was 108,000. The number of payments received was 38,769. The number of certificates returned unpaid in the year was 80,030 and the number carried over to the following year was 95,201.
In addition to the certificates referred to above, execution orders on foot of judgments obtained and registered in the courts are also referred to sheriffs and to county registrars. I am informed by the Revenue Commissioners that the figures requested are not available in respect of those items. In 1988 however, 1,109 judgments were registered and it would be reasonable to conclude that the number of execution orders referred to sheriffs and county registrars in that year would be slightly less than that figure due to prior payment in some of the cases involved.