Dáil Éireann Debate, Tuesday - 26 March 2013
228. Deputy Denis Naughten asked the Minister for Finance if an alternative mechanism to filling VAT returns online is available to facilitate persons who are not computer literate; and if he will make a statement on the matter. [15340/13]
View answerThe legislation underpinning mandatory e-filing-paying was introduced in 2008 on a phased basis, commencing with large companies, and extending to Government Departments, Public Bodies, all other companies and certain self-assessed individuals. Businesses and self-assessed individuals within certain categories must meet their tax filing and paying obligations using the Revenue On-Line Service, ROS. However, the legislation does allow Revenue to exclude a taxpayer from their obligation to pay and file electronically, if Revenue is satisfied that the taxpayer does not have the capacity to do so. In this regard, “capacity” means sufficient access to the Internet, and in the case of an individual, also means not prevented by reason of age, or mental or physical infirmity from e-filing or e-paying.
I am advised by the Revenue Commissioners that taxpayers who wish to apply for exclusion can do so to their local Revenue office. Where exclusions are granted taxpayers can continue to meet their Revenue obligations through the submission of paper returns.
Taxpayers who do not qualify for exclusion from mandatory e-filing/e-paying can avail of assistance which Revenue provides to all new ROS users. The ROS Helpdesk provides informed guidance and assistance to all ROS users on technical difficulties. The nationwide network of ROS Liaison Officers are also available to provide assistance to customers using the service. A free tutorial offering instruction on filing returns, paying liabilities and using ROS can be provided on request. This approach ensures that all new ROS users become accustomed to and confident in using the service.
