asked the Minister for Finance if his attention has been drawn to a claim made by the general secretary of the Irish Tax Officials' Union (details supplied) at the ICTU conference, that the self-employed were effectively being allowed to write their own tax bills because of an inability to scrutinise returns owing to staff shortages; the steps which are being taken to deal with this situation; and if he will make a statement on the matter.
Written Answers. - Staff Shortages in Revenue.
47.
Self-assessment, while providing a fairer and easier system for the compliant taxpayer, is releasing Revenue resources to concentrate on the non-compliant taxpayer including tax evaders. While taxpayers will be helped and encouraged to comply voluntarily with their obligations, those who fail to comply will be dealt with swiftly and severely.
The Revenue Commissioners have, therefore, initiated a programme to verify in selected cases the accuracy of the income declared and the deductions and reliefs claimed. Cases are selected for this programme on the basis of certain features present in the tax return or accounts or by reference to other information or criteria. An essential part of this programme is the carrying out of a tax audit in selected cases, that is, an in-depth investigation of all aspects of a taxpayer's business.
The implementation of the verification programme has been commenced in all Income Tax Districts dealing with self-employed taxpayers.