Dáil Éireann Debate, Tuesday - 11 June 2013
209. Deputy Jerry Buttimer asked the Minister for Finance if a person (details supplied) in County Cork is entitled to avoid publication of their name when a settlement was made with the Office of the Revenue Commissioners in accordance with a tax amnesty; and if he will make a statement on the matter. [27936/13]
View answer210. Deputy Jerry Buttimer asked the Minister for Finance in relation to the most recent tax amnesty, when a person has availed of the amnesty and settled all debts with Revenue Commissioners, if the person who made the settlement benefits from an avoidance of publication of his or her name; and if he will make a statement on the matter. [27937/13]
View answerI propose to take Questions Nos. 209 and 210 together.
I am informed by the Revenue Commissioners that, for reasons of confidentiality, it is not possible to provide any information in relation to the tax affairs of any person. However, I am further advised specific provision is made in legislation for the publications of the list of defaulters, published on a quarterly basis. These lists includes details of cases where the Revenue Commissioners accepted a settlement of the kind set out in Section 1086, Taxes Consolidation Act (TCA) 1997.
Settlements are not published where the amount of the settlement is less than the threshold amount [€12,700 (where liability was prior to 01/01/2005 is included), €30,000 (where liability post 01/01/2005 is included) or €33,000 (where only liability was post 01/01/2010 is included)], where the amount of fine or other penalty does not exceed 15% of the amount of the tax or where the taxpayer has, in advance of any Revenue inquiry or investigation, voluntarily furnished complete information relating to and full particulars of previously undisclosed tax liabilities and paid the additional liability due.
Section 1086 TCA 1997 also provides for publication of penalty determinations made by a court. Penalty determinations are not published where the amount of the penalty determined by a court does not exceed 15% of the tax due in respect of which the penalty is computed, where the aggregate of the tax due, the interest on that tax and the penalty determined by a court does not exceed €30,000 or where the taxpayer has, in advance of any Revenue inquiry or investigation, voluntarily furnished complete information relating to and full particulars of the previously undisclosed tax liabilities and paid the additional liability due.
Revenue carries out a range of tax and duty compliance programmes on an annual basis that are focused on the areas of greatest risk. In 2012, Revenue continued to deploy resources to tackling tax evasion in high-risk sectors and carried out over 9,000 audits and more than 150,000 risk management interventions which between them yielded approx. €470 million. 483 taxpayers were published in 2012, in respect of a yield of €98.46m and details can be found on the Revenue website, www.revenue.ie.
Revenue programmes are focused on achieving maximum compliance with tax and duty legislation The Code of Practice for Revenue Audit (Chapter 2) outlines in detail the opportunities available to non-compliant taxpayers to regularise tax and duty defaults, including the position in relation to when publication arises. The Code of Practice for Revenue Audit is available online from the Revenue website http://www.revenue.ie/en/practitioner/audit-code-of-practice/index.html.
I am further informed by the Revenue Commissioners that there has been no tax amnesty in recent years. While there is no specific exemption from publication associated with tax amnesties, if a taxpayer voluntarily furnished complete information to Revenue in relation to tax defaults, publication would not arise.
