Dáil Éireann Debate, Tuesday - 21 March 2017
177. Deputy Dara Calleary asked the Minister for Finance the amount of audits conducted by the Revenue Commissioners in 2015 and 2016, by county, in tabular form; the average time in each county in each year for the audit process to be completed; and if he will make a statement on the matter. [12843/17]
Amharc ar fhreagraI am advised by Revenue that it undertakes a broadly based programme of compliance interventions that aims to support a strong voluntary tax compliance culture, identify and tackle compliance risks, effectively combat and sanction tax evasion and fraud and minimise the burden on the compliant taxpayer. The compliance interventions undertaken by Revenue, which are risk focused, range from lighter touch non-audit interventions to in-depth investigations with a view to criminal prosecution for serious tax and customs fraud and evasion. Audits are, therefore, one of a range of compliance interventions undertaken by Revenue.
I am also advised by Revenue that statistics in relation to Revenue audits are not kept by reference to county. However the following table shows the number of audits and duration of completed in 2015 broken down by Revenue Districts and as can be seen from the table, equates to an approximate county breakdown in many instances. Also shown is the number of non-audit interventions (risk management interventions) for the same period. Final figures for 2016 are not available yet and will be provided directly to the Deputy as soon as they are available.
The length of time taken to conclude an audit will vary from cases to case. I am advised by Revenue that the data can be skewed by outlier cases. Furthermore, the duration of audits depends on a number of factors, including the complexity of the matters under audit and the extent to which there may be a dispute as to any tax technical matter involved, the level of co-operation from the taxpayer and/or the tax advisor, whether there is agreement on the level of penalty that should apply in the context of any settlement and the ability of the taxpayer to pay the tax, interest and penalty arising in the context of a settlement. Taxpayers who disagree with the findings of Revenue have a number of options including internal or external review of the conduct of the audit, an appeal to the Tax Appeals Commission (TAC) or recourse to the courts. These processes will contribute to the duration of an audit.
|
Revenue District(s)/Divisions |
Number of audits closed in 2015 |
Average number of days open |
Number of risk management interventions closed in 2015 |
|
Dublin Districts |
1,684 |
374 |
28,699 |
|
Galway City/Roscommon District |
274 |
374 |
4,177 |
|
Galway County District |
268 |
369 |
5,998 |
|
Mayo District |
238 |
215 |
2,322 |
|
Sligo District (includes Sligo/Leitrim/Longford) |
203 |
294 |
3,129 |
|
Donegal District |
242 |
247 |
3,076 |
|
Westmeath/Offaly District |
226 |
409 |
3,265 |
|
Louth District |
202 |
232 |
3,491 |
|
Cavan/Monaghan District |
183 |
244 |
3,538 |
|
Tipperary District |
206 |
362 |
2,320 |
|
Kilkenny District (includes Kilkenny/Carlow/Laois) |
367 |
154 |
3,551 |
|
Waterford District |
221 |
332 |
2,081 |
|
Wexford District |
216 |
315 |
2,439 |
|
Wicklow District |
196 |
431 |
1,348 |
|
Kildare District |
245 |
268 |
2,203 |
|
Meath District |
297 |
291 |
3,382 |
|
Cork Districts |
626 |
419 |
9,428 |
|
Limerick District |
303 |
222 |
2,881 |
|
Clare District |
174 |
286 |
2,402 |
|
Kerry District |
120 |
356 |
2,393 |
|
Large Cases Division |
127 |
398 |
5,112 |
