I am advised by the Revenue Commissioners that the following Tables contain the details of the compliance interventions carried out by them from 2009-2012 inclusive. Compliance interventions include audits, conducted under the Code of Practice for Revenue Audit, as well as assurance checks and risk management interventions. Risk management interventions are used where, based on the risk assessment carried out on a case, it is felt that a full audit is not appropriate. Cases are selected for intervention on the basis of sophisticated risk analysis.
Type of Intervention
|
Completed 2011
|
Yield
€m
|
Completed 2010
|
Yield
€m
|
Completed 2009
|
Yield
€m
|
Comprehensive
(All tax heads)
|
4,717
|
183.6
|
4,209
|
197.1
|
4,353
|
279
|
Multi Tax/Duty Audits
|
1,236
|
61.6
|
1,374
|
53.6
|
1,735
|
63
|
Single Tax/Duty Audits
|
3,345
|
126.9
|
3,841
|
111.6
|
5,053
|
163
|
Single Issue/Transaction Audits
|
1,768
|
68.4
|
1,584
|
72.4
|
1,278
|
97
|
Total Audit Interventions
|
11,066
|
440.5
|
11,088
|
434.7
|
12,419
|
602
|
Audit Interventions
|
Completed 2012
|
Yield 2012 €m
|
Comprehensive (All taxheads)
|
4,687
|
181.8
|
Multi Tax/Duty Audits
|
985
|
34.7
|
Single Tax/Duty Audits
|
2,624
|
99.7
|
Single Issue/Transaction Audits
|
770
|
42.9
|
PAYE Compliance Interventions
|
29,879
|
23.2
|
Risk Management Interventions
|
125,073
|
87.7
|
Assurance Checks
|
373,803
|
22.4
|
Total Compliance Interventions (Audit, Risk & Assurance)
|
537,821
|
492.4
|
The Revenue Commissioners have also advised me that as a deterrent to tax and duty evasion considerable sanctions are applied. Details are provided in the following Table of the interest and penalties applied in the audit settlements from 2009 to 2012. These amounts are included in the above table.
Audit Settlements 2009 – 2012 – Breakdown of Interest and Penalties included.
Year
|
2009
€m
|
2010
€m
|
2011
€m
|
2012
€m
|
Tax
|
457.6
|
324.0
|
341.1
|
283.1
|
Interest
|
99.6
|
77.6
|
66.4
|
49.8
|
Penalties
|
45.3
|
33.1
|
33.0
|
26.2
|
Total
|
602.5
|
434.7
|
440.5
|
359.1
|
In relation to late filing, surcharges are imposed on those who file their income tax, corporation tax and capital gains tax returns late. The surcharge amount is treated as additional tax and is calculated by applying a rate of 5% to the final tax charge for the year, where the return is up to two months late. The surcharge rate increases to 10% where the return is more than two months delayed. There are no late payment fines, but interest can be charged and this is determined on a case by case basis. Data are not maintained in such a way as to enable the numbers of cases or the amounts to be quantified.