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Dáil Éireann debate -
Wednesday, 27 May 1992

Vol. 420 No. 4

Written Answers. - Single Market Implications.

Ruairí Quinn

Question:

107 Mr. Quinn asked the Minister for Finance if he will outline the steps he proposes to have taken, in conjunction with the Revenue Commissioners, to consult with and advise the practitioners and the business community of the complex changes which are being introduced as a result of the Single Market and 1993; and if he will make a statement on the matter.

I am informed by the Revenue Commissioners that they are committed to ensuring that the business community and other interested parties are provided with comprehensive information and given every possible assistance to enable them to prepare fully for the various changes being introduced in relation to VAT, excise, customs and trade statistics as a result of the completion of the Single Market on 1 January 1993.

A major publicity and information campaign dealing with the various elements of the Single Market changes has already been launched by the Commissioners and is now well under way. The measures already taken and planned include:

—the issue free of charge, of information bulletins giving details of the changes in question and signalling the operational implications of these changes for the business community. The first of these bulletins was issued last year to advise traders of the background to the changes and to give them an overview of the state of play of EC discussions. Traders were brought up to date with developments in a second bulletin issued at the beginning of this year and further bulletins will be issued as necessary later this year;

—consultations with a wide range of trade representative bodies to inform them fully of the compliance implications of the Single Market changes, to ensure that their concerns are taken into account as far as possible in the way the changes are implemented and that there is effective liaison between these bodies and Revenue in preparation for 1993;

—within the framework of the Tax Administration Liaison Committee (TALC), which is a body composed of representatives of tax practitioners and Revenue, the Commissioners have established a special VAT sub-committee made up of senior Revenue and tax practitioner representatives. The sub-committee has already played an important role in helping the business community prepare for the Single Market changes in the VAT area;
—a major programme of educational visits to traders to explain the new VAT Information Exchange System (VIES) and the new system for collecting statistics of intra-EC trade (INTRASTAT) which will be introduced from 1 January, 1933. Under this programme, the objective is that all traders engaged in significant import and/or export activity will be given detailed information on these new systems either during direct visits to their premises or at seminars organised locally;
—the organisation of seminars as well as the provision of experts to give detailed briefing on the Single Market changes and their implications for the business community. This process is already well in train and will continue to be a major feature of the Revenue information campaign over the remainder of this year;
—direct consultation with individual traders, especially in excise areas where complete revision of existing procedures is involved. This trade involvement should help to ensure that the new arrangements introduced will serve the interests of both the trade and Revenue.
During the remainder of this year the Commissioners intend to continue to liaise with practitioners and the business community about the operational implications of the Single Market changes and to provide them with advice enabling them to meet the challenges presented by this development. The publicity and information programme will also include the issue of further information leaflets and statements of practice in the areas affected.
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