The Irish Revenue Commission has released details of published audit and investigation settlements for the period between January 1 2005 and March 31 2005.
Published in two parts, the first section lists every person upon whom a fine or other penalty was imposed by a court under the following categories: failure to file a return; filing an incorrect return; illegal selling of tobacco; cigarette smuggling; and various excise and licensing offences.
Part two lists audit settlements where the Revenue Commissioners accepted a specified sum in excess of EUR12,700 in settlement of any additional liability for tax, interest and penalties instead of instituting proceedings for the recovery of the penalties and where: a voluntary disclosure was not made by the taxpayer prior to the commencement of an audit and; the amount of fine or penalty included in the settlement exceeded 15% of the tax.
In the 3 month period to 31 March 2005 there were 173 settlements which fall to be published. The settlements in these cases have been agreed and paid by the respective taxpayers and total EUR21.61m. Of the 173 published settlements, 55 were for amounts exceeding EUR100,000; 7 exceeded EUR500,000 and 1 exceeded EUR1,000,000.
Of the 173 settlements:
The published settlements reflect a portion only of all Revenue audits and investigations concluded in the 3 month period to 31 March 2005. The total yield from Revenue audit and investigation programmes in the period 1 January 2005 to 31 March 2005 was EUR100.72 million. Besides the 173 cases detailed, a further 2,680 audits were completed during the period that did not fall to be published.
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