Ivan Yates
Ceist:99 Mr. Yates asked the Minister for Finance if he has any proposals to give legislative effect to the Charter of Taxpayers Rights as published by the Revenue Commissioners.
Written Answers. - Charter of Taxpayers Rights.
The charter represents an initiative by the Revenue Commissioners to promote better tax compliance and good relations with taxpayers. In its central provisions the charter is simply reminding taxpayers of their rights as already established in existing law. This applies particularly to one of the main points in the charter — the right of independent review through appeal to the Appeals Commissioners, as set out in the various tax Acts, and the legal right to judicial review in the courts.
Other provisions guarantee people basic rights of courtesy and consideration, the presumption of honesty and an assurance that compliance costs will be kept to a minimum. If these principles of good administration were given the status of legal provisions, then not only would their operation provide a fertile source of argument and litigation but also they would undoubtedly be used by non-compliant taxpayers to try to hinder Revenue's collection and enforcement operations.
Indeed, the enactment of the charter into law would undermine various Revenue powers which are needed for effective collection and countering evasion. For example, the principle of presumption of honesty might be invoked to prevent revenue from carrying out random audits, or from examining books and records for that purpose, so as to help police the self-assessment system.
The charter is actively promoted and publicised by Revenue, who have also put in place procedures as to how complaints may be made if it is considered that the charter is not being adhered to. These have been publicised to tax practitioners.
While I can appreciate the sentiment behind the question, I am not convinced that giving statutory force to the charter of rights would be either appropriate or practical. Indeed, it could be contrary to the interests of the general body of taxpayers who, if they endeavour to meet their obligations, will find the Revenue Commissioners fair and reasonable.