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Dáil Éireann díospóireacht -
Wednesday, 5 Jun 1996

Vol. 466 No. 4

Written Answers. - Tax Evasion.

Seán Haughey

Ceist:

35 Mr. Haughey asked the Minister for Finance the plans, if any, he has to ensure that the Revenue Commissioners are in a position to adequately and efficiently ensure that Ireland does not continue to act as a haven for wealthy criminals; and if he will make a statement on the matter. [11593/96]

Action to deal with criminals is of course primarily a matter for the Garda. The Revenue Commissioners do, however, have an important part to play in relation to taxation. Where it can be established that a person resident in the State has generated profits from illegal or unknown activities the Revenue may use section 19 of the Finance Act, 1983, to bring some or all of the profits into assessment. These profits are assessed under the description of miscellaneous income. Revenue have been researching cases of this type and have liaised with the Garda in this regard. I understand that they have in two recent cases gathered information which has enabled them to process assessments. Revenue advise me that they are continuing their efforts in this regard and expect over the coming months to have advanced more cases of the type to the stage of entering assessments.

Where evidence is available that would support a criminal prosecution for tax evasion. Revenue will also do everything possible to advance such a prosecution.

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