Dáil Éireann Debate, Tuesday - 17 February 2004
113 Dr. Upton asked the Minister for Finance the number of breaches detected of the Waiver of Certain Tax, Interest and Penalties Act 1993 in respect of each year since 1994; the number of prosecutions initiated and convictions secured arising from such detections; if he has satisfied himself with the way the law is being applied; and if he will make a statement on the matter. [4750/04]
Amharc ar fhreagraI am advised by the Revenue Commissioners that there are two ways in which a taxpayer may have been in breach of the amnesty, first, in making a declaration that he or she did not comply with the terms or, second, a declaration was not made. I am informed that Revenue does not have figures for the number of detected breaches of the amnesty. As a result of the confidentiality conditions built into the 1993 amnesty legislation, such breaches are difficult to identify and prove. No individual has been successfully prosecuted to date for failure to comply with the obligatory provisions of the Waiver of Certain Tax, Interest and Penalties Act 1993.
Growing numbers of individuals and companies have been successfully prosecuted in recent years as a result of Revenue investigations and although these investigations have in some instances involved consideration of possible amnesty breaches, it was not possible in any of them to obtain the evidence necessary to meet the required standards of beyond reasonable doubt in relation to those offences. Revenue's criminal investigation programmes have been refocused recently with the establishment of an investigations and prosecutions division, one of whose functions is to increase the number of prosecutions for serious tax evasion. Where in the course of investigations amnesty offences are identified, they will be investigated with a view to taking a criminal prosecution.
Given the real evidential difficulties which arise in successfully bringing a case through the courts for amnesty non-compliance, I am satisfied that the Revenue Commissioners are making every effort to ensure the law is applied in the manner intended.
