Dáil Éireann díospóireacht -
Wednesday, 25 May 1994

Vol. 443 No. 2

Written Answers. - Tax Audits.

Frank Crowley

Ceist:

40 Mr. Crowley asked the Minister for Finance if the Office of the Revenue Commissioners will cease carrying out tax audits on dairy farmers during the months of January, February, March and April in view of the fact that this is an extremely busy time for farmers.

Minister for Finance (Mr. B. Ahern)

The Revenue Commissioners recognise that some inconvenience may be caused to the taxpayer in the course of their carrying out a tax audit. Being conscious of the fact that an audit itself should not prejudice the conduct of the person's business, every effort is made to ensure that these are completed in as short a time as is consistent with a quality audit. The full and prompt co-operation of the person being audited can go a long way towards ensuring that this disruption is kept to an absolute minimum.

Many factors, including the possible seasonable nature of the business concerned, as might be the case with farming, are taken into account in deciding when and in what form an audit is to undertaken. These factors are kept under review in the light of experience and individual circumstances. Furthermore in individual cases, where for good and sufficient reason, the proposed date for an audit is not suitable, an alternative date can be agreed.

All tax audits are conducted within the framework of the taxpayers Charter of Rights, which includes a commitment by the Revenue Commissioners to minimise the cost to the taxpayer of their complying with Revenue law, subject to the Revenue's own responsibility of carrying out their functions efficiently and economically. I am satisfied that the interests of the taxpayers referred to by the Deputy are being catered for without the need for a specific moratorium along the lines suggested.