Revenue Audits and Investigations - The Professional's Handbook
- Information Note for Readers on the Structure and Layout of this Book
- Irish Tax Institute’s Introduction
- 1. Introduction
- 1.1 Purpose of this Code of Practice
- 1.2 Taxes and Duties Covered by this Code of Practice
- 1.3 Promoting Voluntary Compliance
- 1.4 Tackling Non-Compliance
- 1.5 Selection of Taxpayers for Compliance Intervention
- 1.6 Revenue Compliance Interventions
- 1.7 Excise Licences Compliance
- 1.8 Compliance with Union Customs Code and Delegated & Implementing Acts
- 1.9 Electronic Support Tools and Techniques
- 1.10 Respective Roles and Responsibilities in relation to Compliance Interventions
- 1.11 Compliance Code for PAYE Taxpayers
- 1.12 Operation of this Code of Practice
- 2. Overview of Revenue Compliance Interventions
- 2.1 Objective of Revenue Interventions
- 2.2 Types of Revenue Interventions
- 2.3 Revenue Non-Audit Compliance Interventions
- 2.4 Notification of a Revenue Non-Audit Compliance Intervention
- 2.5 Definition of a Revenue Audit
- 2.6 Notification of a Revenue Audit
- 2.7 Definition of a Revenue Investigation
- 2.8 Notification of a Revenue Investigation
- 3. Regularising Tax and Duty Defaults
- 3.1 Regularising tax and duty affairs
- 3.2 Self-Correction without Penalty
- 3.3 Correcting an Innocent Error
- 3.4 Technical Adjustments to tax or duty liability
- 3.5 No Loss of Revenue
- 3.6 Qualifying Disclosure
- 3.7 Definition of a ‘Qualifying Disclosure’
- 3.8 Definition of a Prompted Qualifying Disclosure
- 3.9 Definition of Unprompted Qualifying Disclosure
- 3.10 Exclusions – Disclosure not regarded as a Qualifying Disclosure
- 3.11 First, Second, Third & Subsequent Qualifying Disclosures and Penalties
- 3.12 The 5-year Rule regarding Qualifying Disclosures
- 3.13 Period to prepare a Qualifying Disclosure
- 3.14 Examination of Unprompted or Prompted Qualifying Disclosures
- 3.15 Qualifying Disclosures – Requirements Summary Chart
- 3.16 Full Cooperation – No Qualifying Disclosure Made – Penalties
- 3.17 Capital Gains Tax Valuations
- 3.18 Capital Acquisitions Tax and Stamp Duty Valuations
- 3.19 Local Property Tax Valuations – Penalties
- 3.20 Arrears of Declared Taxes and Duties
- 3.21 Maintenance of Records
- 4. The Revenue Audit
- 4.1 Location of Audit and Expected Attendees
- 4.2 Conduct of a Revenue Audit
- 4.3 Materiality in Settlements
- 4.4 Obstruction
- 4.5 Years, Periods and Issues for Audit
- 4.6 Auditing Earlier Years, Later Years, Periods or Issues
- 4.7 Review of Cases Previously Audited
- 4.8 Indications of a Serious Tax Offence
- 4.9 Data Protection Act
- 4.10 Data Retention Policy
- 5. Finalisation of a Revenue Compliance Intervention
- 5.1 Monetary Settlement
- 5.2 Basis of Compliance Intervention Settlement
- 5.3 Interest
- 5.4 Surcharge for Late Submission of Returns
- 5.5 Penalties
- 5.6 Categories of Behaviour: Careless and Deliberate
- 5.7 Fixed Penalties
- 5.8 Timeframe for Concluding Revenue Interventions
- 5.9 Payment
- 5.10 Inability to Pay Claims
- 5.11 Complaint and Review Procedures - Appeal Procedures
- 6. Publication in List of Tax Defaulters
- 7. Prosecution
- 7.1 Introduction
- 7.2 Types of tax offences that are most likely to be prosecuted
- 7.3 Decision to investigate with a view to prosecution
- 7.4 Other Prosecutable Offences
- 7.5 Provision of Sales Suppression Software
- 7.6 Incorrect Returns, Statements or Accounts
- 8. Tax Avoidance
- 8.1 Introduction
- 8.2 General Anti-Avoidance Rule
- 8.3 Specific Anti-Avoidance Provisions
- 8.4 Tax Avoidance Surcharge and Interest
- 8.5 Protective Notification
- 8.6 Qualifying Avoidance Disclosure
- 8.7 Mandatory Disclosure – Protective Notification & Qualifying Avoidance Disclosure
- 8.8 Qualifying Avoidance Disclosure and Self-Correction Without Penalty
- 8.9 Technical Adjustment
- 8.10 Qualifying Avoidance Disclosure - No Publication
- 8.11 Expression of Doubt
- 8.12 Surcharge for Late Filing of Return
- 8.13 Tax Avoidance Surcharges and Interest
- Appendices
- Appendix I Customer Service Charter
- Consistency, Equity and Confidentiality
- Courtesy and Consideration
- Information and Assistance
- Presumption of Honesty
- Compliance Costs
- Complaints, Review and Appeal
- Appendix II Timelines and Disclosure Opportunities
- Appendix III Penalty Legislation
- Legislation - For tax defaults that occurred on or after 24/12/2008
- Legislation - For tax defaults that occurred before 24/12/2008
- Legislation - For all tax defaults where penalty is not agreed and paid
- Legislation - For all tax defaults where serious tax evasion is suspected
- Legislation - Fixed Penalty Issues
- Legislation - for Tax Avoidance Surcharge
- Appendix IV Penalty Table for Tax Defaults that occurred before 24/12/2008
- Appendix V Legislation governing Maintenance of Records
- Appendix VI Revenue Powers
- Appendix VII Penalties in Death Cases
- Schedules
- Schedule 1 Sample Letters
- Schedule 2 Quality Intervention Standards - Quality Assurance for all Revenue Compliance Risk Management Interventions
- Schedule 3a [38.3.14] Electronic Storage - Retention of Tax Records in Electronic Format
- Schedule 3b Published Notice: Tax Records in Electronic Form
- Schedule 4 [38.04.02] Revenue Information Powers - Part 38, chapter 4 - Incorporating material previously set out in Statement of Practice SP- GEN/1/99
- Schedule 5 Failure to Cooperate Fully with a Revenue Compliance Intervention
- Schedule 6 Revenue Complaint and Review Procedures Leaflet – CS4
- Schedule 7 [37-00-22] Revenue Complaint and Review Procedures
- Schedule 8 Cash Register records