Dáil Éireann Debate, Wednesday - 28 June 2006
115 Mr. Broughan asked the Minister for Finance the number of random audits carried out by the Revenue Commissioners in each year from 2000 to date in 2006; the number of tax defaulters that were identified by these audits; the number of prosecutions that resulted from the audits; the value of the money collected on the basis of these audits; and if he will make a statement on the matter. [24942/06]
View answerI am advised by the Revenue Commissioners that the details in relation to the audits settled under their random audit programmes from 2000 to 2005 are as follows:
|
Year of Programme |
Number of Cases Selected |
Number of Cases Settled |
Number of Cases Providing Extra Yield |
Yield |
|
€ |
||||
|
2000 |
402 |
437 |
95 |
626,564 |
|
2001 |
1,000 |
740 |
230 |
3,381,890 |
|
2002 |
1,000 |
720 |
229 |
2,879,121 |
|
2003 |
1,000 |
274 |
122 |
3,434,791 |
|
2004 (Note 1) |
NIL |
25 |
13 |
155,153 |
|
2005 (Note 2) |
411 |
351 |
91 |
1,015,456 |
Note 1. The random audit programme was reviewed in 2004. Cases on hands that were not substantially completed were not carried forward to the new 2005 ‘Taxpayer Compliance Testing Programme'. Hence, only 25 cases are recorded.
Note 2. These cases were settled in 2005 and 2006. As at 28 June 2006, 60 cases relating to the 2005 ‘Taxpayer Compliance Testing Programme' are ongoing.
I am advised that no prosecutions resulted from these audits.
I should point out that the methodology used in the selection of random audits was not the same for all of the years in question. Following discussions between Revenue and the Office of the Comptroller and Auditor General the programme was reviewed and replaced in November 2004 by the Taxpayer Compliance Testing Programme, which ensures that cases are selected on a purer random basis.
Following an evaluation of the 2005 programme the 2006 programme is due to commence shortly. The sample size for 2006 is expected to be in the region of 400.
