Vol. 430 No. 6
63 Mr. Finucane asked the Minister for Finance the position regarding tax arrears in relation to the advertising of these in the national newspapers; the guidelines in relation to advertising such details; when these advertisements appear; and if he will make a statement on the matter.
It is presumed that the Deputy is referring to the list of tax defaulters published by the Revenue Commissioners under the provisions of section 23, Finance Act, 1983.
Section 23, Finance Act, 1983 provides that the Revenue Commissioners shall, in relation to any year or any part of a year, compile a list of the names, addresses and occupations or descriptions of every person — (a) on whom a fine or other penalty was imposed by a court, or; (b) in whose case the Revenue Commissioners refrained from initiating legal proceedings but instead accepted a settlement involving payment of the tax liability, together with interest and penalties, where the settlement was not reached as a result of a complete voluntary disclosure by the taxpayer and where the total settlement exceeded £10,000.
