Vol. 573 No. 5
18 Ms B. Moynihan-Cronin asked the Minister for Finance the role the Revenue Commissioners play in regard to the collection of fines imposed by the courts for tax offences; if there is a plan to increase the efficiency of the collection system in view of the finding by the Comptroller and Auditor General that one third of the fines imposed for not filling returns may go uncollected; and if he will make a statement on the matter. [25778/03]
I understand that the particular matter referred to by the Comptroller and Auditor General in his report earlier this year relates to the failure to pay fines imposed in summary cases in the District Court for the non-filing of tax returns. Since 1998, the Revenue Commissioners have been substantially increasing the numbers of such prosecutions as part of their ongoing strategy to increase tax compliance. Approximately 1,000 convictions were obtained in 2002 and fines totalling approximately €1 million were imposed by the courts in such cases.
The collection of fines is the responsibility of the Department of Justice, Equality and Law Reform. Fines are imposed by the courts and, if a fine remains unpaid, the court issues a warrant to the Garda Síochána which is responsible for the execution of that warrant.
It would be a matter of concern to the Revenue Commissioners that delays in collection of fines could have a negative effect on their compliance programme and I understand that they will be discussing this issue with the Department of Justice, Equality and Law Reform to see what improvements can be made.
I understand that the Commissioners are at present reviewing their overall tax compliance strategy and as part of that review they are evaluating the effectiveness of prosecution of those who fail to file returns as one means of securing greater compliance with return filing requirements.
