Special Committee on the Finance Bill, 1992 debate -
Wednesday, 13 May 1992

SECTION 205.

Mr. Quinn

I move amendment No. 136:

In page 206, subsection (3), line 3, after "shall" to insert "If requested in writing by the appropriate officer".

In moving this amendment, many of the arguments and concerns about the protection of the citizens have already been expressed and it is not necessary for us to go over them again at this stage. The requirement that the appropriate officer would make a request in writing, is an attempt to have the appropriate officer signal in advance or in a formal way, that permission would be sought to enter the premises and to carry out the duties. It is really a civil protection that is being inserted here as a suggestion to get the balance right along the lines mentioned earlier. I would be interested to hear the Minister's reply in relation to that.

Mr. G. Mitchell

Amendment No. 144a in my name is a similar amendment. Could we take the two amendments together? It reads:

In page 215, between lines 38 and 39, to insert the following:

"Provided that he has grounds to suspect that tax evasion may be occurring and that the owner or occupier of the premises is, or has been, involved in such suspected tax evasion, and the officer has, where practicable, obtained a court order permitting such entry.".

Mr. Quinn

So is amendment No. 144. It reads:

In page 213, to delete lines 47 to 49, and substitute the following:

"(2) (a) An authoirsed officer provided he had grounds to suspect that tax evasion may be occurring, may at all reasonable times enter any premises or place where he has reason to believe that—".

Mr. G. Mitchell

Yes. We should take them together as they are similar.

Mr. B. Ahern

The purpose of the amendment to restore the position whereby returns under the specified provisions would only be completed on receipt of a notice from the inspector of taxes and this would defeat the main purpose of the section which is for these returns to be sent to the Revenue Commissioners automatically. In transferring the onus for making the return to the relevant person, without the issue of a notice from the inspector, the idea is to bring such returns within the self-assessment system, similar to returns from income tax, corporation tax or capital gains tax. In the debate it has been stated that the self-assessment system has brought a major change in the compliance culture where the taxpayers must complete their returns by a date without notification from the inspector. I believe section 205 is just an extension of that.

Amendment, by leave, withdrawn.

Chairman

Is section 205 agreed?

Mr. Enright

Can I speak on this?

Chairman

On the section?

Mr. Enright

On the different sections, I just want to make a general comment.

Chairman

Do your remarks relate to section 205?

Mr. Enright

No, not only to 205.

Chairman

You will be able to comment as we deal with the relevant sections.

Section 205 agreed to.