Dáil Éireann Debate, Tuesday - 23 March 2004
80 Ms B. Moynihan-Cronin asked the Minister for Finance the procedures that are in place to ensure that Irish citizens claiming residency abroad for tax purposes comply with the requirement to be out of Ireland for a minimum of 183 days; if he has satisfied himself that existing procedures are adequate; if he has plans to review the procedures; and if he will make a statement on the matter. [8934/04]
View answerI am informed by the Revenue Commissioners that they have the entitlement to make all relevant enquiries in relation to any tax return or statement made to them and, where appropriate, to carry out an audit to verify the accuracy of the return or statement. This applies to returns or statements made by persons claiming to be non-resident as it does for all other taxpayers.
Audits and other interventions by the Revenue Commissioners are made on the basis of indications of risk. Claims to non-residence status are included in risk profiling and Revenue has indicated it is committed to auditing and validating a number of such claims.
I am informed by the commissioners that the procedures to be adopted in relation to validating a claim to non-residence status will depend on the circumstances in each case. For example, in some instances it may involve the cross-checking of records available to customs. The administration of these audit and validation procedures is a matter for the Revenue Commissioners and I am informed by them that these procedures are kept under review.
