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Tax Compliance.

Dáil Éireann Debate, Thursday - 14 October 2004

Thursday, 14 October 2004

Ceisteanna (77)

Pat Rabbitte

Ceist:

75 Mr. Rabbitte 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 Houses of the Oireachtas; and if he will make a statement on the matter. [24668/04]

Amharc ar fhreagra

Freagraí scríofa

I understand that there are two ways in which a taxpayer may have been in breach of the amnesty, first, in making a false declaration, or, second, in not making a declaration. I am informed by the Revenue Commissioners that they do not have figures for the number of detected breaches of the amnesty. Due to 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. As the Deputy is aware, growing numbers of individuals and companies have been successfully prosecuted in recent years as a result of Revenue Commissioners 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" with regard to those offences.

The Revenue Commissioners' 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 evidential difficulties which arise in successfully bringing a case through the courts for amnesty non-compliance, and having regard to their focus on taking prosecutions for breaches of tax law, I am satisfied that the Revenue Commissioners are making every effort to ensure the law is applied in the manner intended by the legislation as passed by the Houses of the Oireachtas.

Question No. 76 answered with QuestionNo. 31.
Question No. 77 answered with QuestionNo. 29.
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