REVENUE AUDITS - KNOW YOUR RIGHTS
Friday 19th, April
It is a fundamental principle of Self Assessment tax systems that returns filed by compliant taxpayers are accepted as the basis for computing tax liabilities. Revenue promotes compliance with the tax system by vigorous pursuit of those who do not file returns and by auditing selected returns Revenue audits can be a burden to people and may cause some disruption to their business. It is, therefore, essential that audits be conducted in an efficient courteous and professional manner.
The Revenue audit can cover Income Tax, Corporation Tax, Capital Gains Tax, Exit Taxes, VAT, Capital Acquisitions Tax, Excise Duties, Vehicle Registration Tax, Stamp Duties, Customs Duties, Income Levy, PRSI (both employers and employees), Health Contributions, Environmental Levy, Training Levy and includes all forms of withholding that apply to any of these taxes. Selection policy Revenue attempts to minimise the burden on the compliant taxpayer and tackle, in a thorough and effective way, the non-compliant taxpayer.
This approach involves taking account of all the risks that apply to a taxpayer across all taxes and duties. Revenue priority is to recover any unpaid tax, along with interest and penalties as efficiently as possible. Cases are selected on the presence of various risk indicators. Revenue's risk-based approach involves assigning auditors to tackling those cases featuring highly in our risk ranking system.
This risk analysis approach may also result in Revenue focusing on one tax or duty in the case of a particular person or sector. Risk Evaluation Analysis and Profiling - REAP REAP is Revenue's risk analysis system. It risk-rates Revenue's customer base providing coverage across all the main taxes and duties. 'Risk' in this context means the risk posed to Revenue's core business of 'collecting the right tax and duty at the right time'. REAP has been designed to analyse a vast amount of data (including third party data) that Revenue has on tax and duty cases and to attribute scores based on the level of risk they pose. It prioritises cases based on risk, enabling Revenue to target its attention on those who need it most and minimizing contact with compliant customers. It focuses on a customer's track record rather than single returns; it ensures fairness by applying the same rules to all cases.
Revenue audit officials are professional and well trained individuals but it is very important for the etaxpayer that his/her agents ensures that the following customer charter is followed on their behalf: Customer Service Charter This Customer Charter sets out mutual expectations in this context. Consistency, Equity and Confidentiality . Revenue will administer the law fairly, reasonably and consistently and will seek to collect no more than the correct amount of tax or duty. . Revenue will treat the information you give us in confidence and ensure that it will not be used or disclosed except as provided for by law. Courtesy and Consideration
You can expect: . to be treated courteously, with consideration and in a non- discriminatory way in your dealings with Revenue.
We expect you: . to treat Revenue officials with courtesy and to give them all reasonable co-operation. Information and Assistance
You can expect: . to be given the necessary information and all reasonable assistance to enable you to clearly understand and meet your tax and customs obligations and to claim your entitlements and credits.
We expect you: . to provide true and correct information in all your contacts with Revenue and to advise Revenue in a timely manner of developments (such as change of address, commencement or cessation of business) that are relevant to your tax and customs affairs. Presumption of Honesty
You can expect: . to be treated as honest in your dealings with Revenue unless there is clear reason to believe otherwise and subject to Revenue's responsibility for ensuring compliance with tax and customs law.
We expect you: . to deal in an honest way with Revenue by returning the tax and duty which you are due to pay and seeking only those entitlements and credits to which you are due. Compliance Costs
You can expect: . that Revenue will administer the tax and duty regimes in a way that will minimise, as far as possible, compliance costs.
We expect you: . to maintain proper records and accounts and to ensure that your Returns and Declarations are completed fully, accurately and in a timely manner. Complaints, Review and Appeal There are comprehensive complaints and appeal procedures open to all customers of Revenue and we encourage you to avail of these if you are in any way dissatisfied with the service you receive from us.
You can expect: . That if you make a complaint, Revenue will deal with it promptly, impartially and in confidence.
That availing of Revenue's own complaints procedures will never prejudice your rights to raise issues with the Ombudsman or lodge, within the statutory time limits, a formal appeal to the Office of the Appeal Commissioners against an assessment raised by Revenue or against certain determinations made by Revenue officials
Let Rothwell McHugh.ie advise you on all aspects of your dealing with the Irish Revenue which causes much stress and concern and stress each year, so if we can help you then just call 01 8827600 or fill out our contact form and we will get back to you promptly.
