I am advised by the Revenue Commissioners that there is no offence for the failure to lodge a correct return. There is however an offence for the non-filing of a return. As such I am advised by the Revenue Commissioners that the number of annual cases prosecuted for the non-filing of returns is that set out in Table 1.
Table 1 Successful Prosecutions for the failure to file a return
-
|
Income Tax
|
Corporation Tax
|
Relevant Contracts Tax
|
VAT
|
VAT/P35
|
2008
|
1,086
|
45
|
-
|
48
|
-
|
2009
|
1,030
|
52
|
1
|
-
|
81
|
2010
|
1,152
|
65
|
0
|
-
|
103
|
2011
|
1,003
|
77
|
3
|
-
|
141
|
2012
|
865
|
64
|
0
|
-
|
116
|
The details of the results of the cases are as set out below.
2008
Prosecutions for the non-filing of Income Tax and Corporation Tax returns during the year totalled 1,131 resulting in the imposition of fines totalling €2.23m. A total of 48 cases were successfully prosecuted for failure to file a VAT return during the year and fines totalling €374,719 were imposed.
2009
1,083 convictions were secured, resulting in the imposition of fines totalling €2,182,091 for the non-filing of Income Tax, Corporation Tax and RCT Returns. A total of 81 cases were successfully prosecuted for failure to file a VAT/P35 return during the year and fines amounting to €724,535 were imposed.
2010
1,217 convictions were secured, resulting in the imposition of fines totalling €2.8 million for the non-filing of Income Tax and Corporation Tax Returns. A total of 103 cases were successfully prosecuted for failure to file a VAT/P35 return during the year and fines amounting to €701,600 were imposed.
2011
1,083 convictions were secured, resulting in the imposition of fines totalling €2.6 million for the non-filing of Income Tax, Corporation Tax and Relevant Contracts Tax returns. A total of 141 cases were successfully prosecuted for failure to file a VAT/P35 return during the year and fines amounting to €943,850 were imposed.
2012
929 convictions were secured and fines totalling €2.26 million imposed for the non-filing of Income Tax and Corporation Tax returns. A total of 116 cases were successfully prosecuted for failure to file a VAT/P35 return during the year and fines amounting €861,450 were imposed.