1. Revenue Powers Conor Kennedy Law Library, Four Courts, Dublin 7.

2. 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

3. 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.

4. 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

5. Revenue Report 2008 Audits CompletedNo.Yield €m Comprehensive 3,904 262 Single Tax/Duty 6,074 184 Multi Tax/Duty 2,065 65 Single Issue/ Transaction1,363 59 Assurance Checks 345,452 63

6. 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

7. Part 37 - Administration  S.849 –Care and management  S.859 –Anonymity

8. 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

9. 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

10. 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

11. Main Revenue Powers  902B –Power of inspection: life policies  S.903 –Power to inspect PAYE records  S.904 –Power of inspection

12. 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

13. 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

14. 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

15. 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

16. 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

17. 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

18. 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

19. 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

20. 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

21. 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

22. Part 47 – Penalties  S.1084 –Surcharge for late returns  S.1085 –Corporation Tax, late returns, restrictions  S.1086 –Publication of names of tax defaulters

23. 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

24. 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

25. 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