Dáil Éireann Debate, Tuesday - 23 March 2004
76 Mr. Penrose 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 that the law is being applied in the manner intended by the Oireachtas; and if he will make a statement on the matter. [8941/04]
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 breaches of the amnesty. Because of the confidentiality conditions built into the 1993 amnesty legalisation 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 those offences. Revenue's criminal investigation programmes have been refocused recently with the establishment of an investigations and prosecutions division, one of the functions of which 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 the Revenue Commissioners are making every effort to ensure the law is applied in the manner intended.
