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Revenue Commissioners Enforcement Activity

Dáil Éireann Debate, Tuesday - 21 March 2017

Tuesday, 21 March 2017

Questions (208, 209, 210)

Kevin Boxer Moran

Question:

208. Deputy Kevin Boxer Moran asked the Minister for Finance the number of taxpayers who have been prosecuted by reason of delivering to the Revenue Commissioners incorrect income tax returns in circumstances where the taxpayer has zero liability for income tax arising from these returns since the enactment of the Taxes Consolidation Act 1997; the number of these prosecutions that have proceeded summarily in the District Court; the number of these prosecutions that have proceeded upon indictment in the Circuit Criminal Court; and if he will make a statement on the matter. [13397/17]

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Kevin Boxer Moran

Question:

209. Deputy Kevin Boxer Moran asked the Minister for Finance the number of companies or officers of companies that have been prosecuted by reason of such companies making incorrect returns in connection with corporation tax and in circumstances where these returns attempted to correct omissions from previous returns made by these companies in connection with corporation tax since the enactment of the Taxes Consolidation Act 1997; the number of these prosecutions that have proceeded summarily in the District Court; the number of these prosecutions that have proceeded upon indictment in the Circuit Criminal Court; and if he will make a statement on the matter. [13398/17]

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Kevin Boxer Moran

Question:

210. Deputy Kevin Boxer Moran asked the Minister for Finance the number of companies or officers of companies that have been prosecuted for delivering to the Revenue Commissioners incorrect accounts in connection with corporation tax whereby a period of six years has expired from the date of the delivery of these accounts to the date of the commencement of this prosecution since the enactment of the Taxes Consolidation Act 1997; the number of these prosecutions that have proceeded summarily in the District Court; the number of these prosecutions that have proceeded upon indictment in the Circuit Criminal Court; and if he will make a statement on the matter. [13399/17]

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Written answers (Question to Finance)

I propose to take Questions Nos. 208 to 210, inclusive, together.

It is an offence, under section 1078(2)(a) of the Taxes Consolidation Act 1997, to knowingly or wilfully deliver an incorrect return, statement or accounts or knowingly or wilfully furnish any incorrect information in connection with any return.

I am advised by Revenue that their records relating to prosecutions are not maintained in a format that would support the provision of information of the extent requested by the Deputy. It is not possible, therefore, given the amount of research that would be required to compile it, to provide the information sought.

I would draw to the Deputy's attention that, in my reply to Question No. 98 of 22 February 2017, I indicated that I had been advised by Revenue that, between the years 2007 and 2016, no prosecutions were instituted for the delivery of an incorrect income tax return where no liability to income tax arose from that return. In replying to Questions Nos. 117 and 118 on 23 February, I said that there were no prosecutions in respect of the delivery of incorrect accounts in connection with corporation tax during those years.

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