Revenue’s primary goal is to ensure that all taxpayers and businesses meet their tax obligations in a timely fashion. Any delay in the collection of tax revenue impacts on the level and timeliness of the financial resources available to the Exchequer and adds to Government borrowing and public debt interest. Accordingly, Revenue has a strong focus on making sure that all taxpayers comply with their responsibilities to file and pay the right amount of tax on time.
In circumstance where a taxpayer submits a return and declares a liability that remains unpaid, Revenue issues a request for payment. Where the taxpayer fails to make contact or engage on the issue within the specified period, Revenue issues a further notification demanding payment. This notice also sets out the debt collection/enforcement options that can be deployed if the taxpayer continues to ignore the matter.
Revenue has assured me that its clear preference in such situations is to engage with the taxpayer and agree a mutually acceptable solution rather than using debt collection sanctions. For this reason, I recommend that if the Deputy is aware of a particular case, that he advise the person/s in question to make contact with Revenue as quickly as possible.