Dáil Éireann Debate, Wednesday - 29 September 2010
405 Deputy Joan Burton asked the Minister for Finance the reason the Revenue Commissioners failed to collect tax, interest and penalties in respect of non-operation of the tax system; if the Revenue Commissioners considered the case for prosecution, and if not, why not; and if it was considered for prosecution, the reason no action taken. [31704/10]
Amharc ar fhreagraAs the Deputy is aware, for reasons of taxpayer confidentiality, the Revenue Commissioners do not comment on individual cases.
However, I have been advised by the Revenue Commissioners that revenue audits are conducted in accordance with legislation and the published Code of Practice for Revenue Auditors.
The Code of Practice for Revenue Auditors contains details of the procedures to be followed in relation to the notification, conduct and finalisation of Revenue audits. Finalisation of Revenue audits includes the calculation of tax, interest and penalties, in accordance with criteria set out in the Code.
The Code of Practice for Revenue Auditors also outlines the factors generally considered before a decision to investigate a case with a view to prosecution is taken.
Finally the Commissioners have advised me that following a period of consultation with tax practitioners, a revised edition of the Code has been finalised and recently been published on www.revenue.ie shortly.
