Dáil Éireann Debate, Wednesday - 16 December 2015
62. Deputy Dominic Hannigan asked the Minister for Finance if the Revenue Commissioners can demand back income tax with interest, having previously made the mistake every year for a number of years of informing a citizen that the citizen had no liability for income tax; and if she will make a statement on the matter. [45560/15]
Amharc ar fhreagraIt would seem that the Deputy has a specific case in mind as regards the circumstances outlined in his Question. I am advised by Revenue that without more detailed information on the particular case, it is not possible to fully consider the assertions made by the Deputy and therefore to enable me to provide a more comprehensive reply. If the Deputy wishes to provide more specific information, I will arrange that my officials pass this information on to Revenue and the matter can be followed up in greater detail.
The Deputy will be aware that in general the principle of self-assessment applies to taxes administered by Revenue. The primary responsibility for calculating and paying the correct amounts of tax rests with the taxpayer. Revenue does of course offer a significant range of supports to the taxpayer to calculate and pay the right amount.
Any tax return or declaration made by a taxpayer may be subject to a Revenue compliance intervention to ensure the completeness and accuracy of return or declaration. Where, in that context, a return or declaration is found to be incorrect, giving rise to an under declaration of tax due, Revenue will seek any additional tax, interest and possibly penalties.
