Revenue Audits and Investigations - The Professional's Handbook
- Information Note for Readers on the Structure and Layout of this Book
- Irish Taxation Institute’s Introduction
- Introduction
- 2. Regularising Tax and Duty Defaults
- 2.1 Regularising tax and duty affairs
- 2.2 Self-correction
- 2.3 Innocent Error
- 2.4 Technical Adjustments
- 2.5 No Loss of Revenue
- 2.6 Qualifying Disclosure
- 2.7 Definition of a ‘Qualifying Disclosure’
- 2.8 Definition of a ‘Prompted Qualifying Disclosure’
- 2.9 Definition of an ‘Unprompted Qualifying Disclosure’
- 2.10 Exclusions – disclosure not regarded as a Qualifying Disclosure
- 2.11 Second, Third and Subsequent Qualifying Disclosures
- 2.12 The 5-year Rule regarding Qualifying Disclosures
- 2.13 Period to prepare a Qualifying Disclosure
- 2.14 Examination of Qualifying Disclosures
- 2.15 Qualifying Disclosures – Requirements Summary Chart
- 2.16 Co-operation Only – No Qualifying Disclosure
- 2.17 Capital Gains Tax Valuations – Penalties
- 2.18 Capital Acquisitions Tax and Stamp Duty Valuations
- 2.19 Arrears of Declared Taxes and Duties
- 2.20 Maintenance of Adequate Records
- 3. The Revenue Audit
- 3.1 Location of Audit
- 3.2 Conduct of Audit
- 3.3 Materiality in Audit Settlements
- 3.4 Obstruction
- 3.5 Years, Periods and Issues for Audit
- 3.6 Auditing Earlier Years, Periods or Issues
- 3.7 Post Audit Years / Periods
- 3.8 Review of Cases Previously Audited
- 3.9 Indications of a Serious Tax Offence
- 3.10 Data Protection Act