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Revenue Powers
Conor Kennedy
Law Library,
Four Courts,
Dublin 7.
Revenue Powers Group
Set up in March 2003 Terms of reference
– To enquire on main statutory powers available to Revenue
– To advise Minister as to• Effectiveness of powers
• Appropriate balance – need to secure revenue of state v rights of taxpayers
• Need for further powers?
• Comparable powers in other jurisdictions
– To report on results
Revenue Powers Group
Conclusions– Powers in line with international standards– Evidence of confrontation– Legislation should contain key restraints– Legislation should provide safeguards for
taxpayers
Commission on Taxation– review the structure, efficiency and
appropriateness of the Irish taxation system.
Criminal Assets Bureau
Criminal Assets Bureau Act 1996– Identify assets obtained from criminal activities
– Deprive or deny persons of those assets
– Investigate & undertake preparatory work
Disclosure of Certain Information for Taxation and Other Purposes Act 1996– Exchange of information between Revenue & Gardai
Proceeds of Crime Act 1996– Power to seize property
Revenue Report 2008
Audits Completed No. Yield €m
Comprehensive 3,904 262
Single Tax/Duty 6,074 184
Multi Tax/Duty 2,065 65
Single Issue/
Transaction 1,363 59
Assurance Checks 345,452 63
Revenue Report 2008
Tax Customs Total
Convictions 15 5 20
Referred to DPP 6 5 11
DPP directions 6 5 11
DPP summons 7 5 12
Total 34 20 54
Part 37 - Administration
S.849 – Care and management
S.859– Anonymity
Part 41 – Self Assessment S.951
– Obligation to make a return S.952
– Obligation to pay preliminary tax S.954
– Making of assessments S.955
– Amendment of and time limit for assessments S.956
– Inspectors’ right to make enquiries and amend assessments
Part 38 - Returns of Income and Gains Chapter 1
– Returns of income
Chapter 2– Corporation tax returns
Chapter 3– Other obligations and returns
Chapter 4– Revenue powers
Main Revenue Powers S.899
– Inspector’s right to make enquiries S.900
– Power to call for production of books S.901
– Application to High Court: Production of books and information
S.902– Information to be furnished by third party
S.902A– Application to the High Court: Information from third party
Main Revenue Powers 902B
– Power of inspection: life policies S.903
– Power to inspect PAYE records S.904
– Power of inspection
Revenue Powers S.904A
– Power of inspection: returns and collection of appropriate tax
S.904B – Report of Committee of Public Accounts: publication
etc. S.904C
– Power of inspection (returns and collection of appropriate tax) assurance companies
S. 904D – Power of inspection (returns and collection of
appropriate tax) investment undertakings
Revenue Powers
S.904E – Power of inspection: claims by authorised
insurers S.904F
– Power of inspection: claims by qualifying lenders
S.904G – Power of inspection: claims by qualifying
insurers
Revenue Powers
S. 904H – Power of inspection: qualifying savings
managers S. 904I
– Power of inspection: returns and collection of dividend withholding tax.
S. 904J – Power of inspection: tax deduction from
payments in respect of professional services by certain persons
Revenue Powers S.905
– Inspection of documents and records S.906
– Authorised Officers and Garda Siochana S. 906A
– Information to be furnished by financial institutions
S.907– Application to the Appeal Commissioners
Main Revenue Powers S.908
– Application to the High Court seeking order requiring information: financial institutions
S.908A– Power to obtain information from financial institutions
S.908B– Application to High Court seeking order requiring
information: associated institutions
908C – Search warrants
Revenue Powers
S.908D – Order to produce evidential material
S.909– Power to require return of property
S.911– Valuation of assets
S.912– Computer documents and records
Main Revenue Powers
S.912A– Information for tax authorities in other territories
Section 912B – Questioning of Suspects in Garda Siochana Custody
in certain circumstances
Chapter 5– Capital Gains tax returns
Chapter 6– Electronic transmission of returns of income
Part 42 – Collection and Recovery Powers S.968
– Judgements for recovery of income tax
S.969– Duration of imprisonment
S.971– Priority of income tax over other debts
S.972– Duty of employers
Part 47 – Penalties S.1052
– Penalties for failure to make certain returns S.1053
– Penalty for fraudulently or negligently making incorrect returns
S.1054– Increases penalties
S.1055– Penalty for assisting in making incorrect returns
Part 47 – Penalties S.1056
– Penalty for false statement
S.1065– Mitigation of penalties
S.1078– Revenue offences
S.1078(a)– Concealing facts
S.1079– Duties of relevant persons
Part 47 – Penalties
S.1084– Surcharge for late returns
S.1085– Corporation Tax, late returns, restrictions
S.1086– Publication of names of tax defaulters
Tax Prosecution Criteria
Use of forged or falsified documents Systematic scheme to evade tax False claims for repayment Failure in remitting fiduciary taxes Deliberate and serious omissions from tax
returns
Tax Prosecution Criteria
Use of offshore bank accounts to evade tax Insidious schemes of tax evasion Aiding and abetting the commission of a tax
offence Offences under the Waiver of Certain Tax,
Interest and Penalties Act 1993
Decision to Prosecute
Strength of available admissible evidence Period of time since offence Likely length & expense of trial Need for a deterrent Whether a full disclosure of irregularities
made
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