Terence Flanagan
Question:149. Deputy Terence Flanagan asked the Minister for Finance the position regarding fraudulent claims (details supplied); and if he will make a statement on the matter. [23694/13]
View answerTuesday, 21 May 2013
Questions (149)
Written answers
As the Deputy will be aware, for reasons of taxpayer confidentiality, the Revenue Commissioners cannot comment on individual cases, either directly or indeed by inference.
By way of a general observation, I am advised by the Revenue Commissioners that they have an active prosecution programme in place across a range of offences, including summary prosecutions and prosecution on indictment. In 2012, for example, over 1,000 convictions were secured in relation to non-filing of a range of revenue returns; over 500 summary criminal convictions for a range of tax and duty offences and 50 convictions for serious tax and duty offences which were prosecuted on indictment. At the end of 2012, a total of 197 cases were at various stages of the investigation and prosecution process.
However, while prosecution is an important element of Revenue’s compliance framework it is, and will always be, a minor one in number terms. Revenue carries out a wide range of compliance and enforcement interventions with the strategic objective of increasing timely compliance, and targeting those who do not comply. Much of this compliance takes place in the context of the published Code of Practice for Revenue Audit, which provides, inter alia, that where a taxpayer makes certain types of voluntary disclosure, a range of reduced penalties can apply and that Revenue will not initiate an investigation with a view to prosecution of the taxpayer. Such voluntary disclosure arrangements are a feature of self-assessment tax systems. They also serve the purpose of enabling Revenue to optimise the efficient use of resources.
I am satisfied that the existing legislation provides a firm basis for prosecution of appropriate cases where tax and/or duty offences have taken place. I am also satisfied that Revenue’s approach to compliance interventions, which includes provision for voluntary disclosure, is a sensible and balanced one.
Question No. 150 answered with Question No. 74.