Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Although the compliance date for filing on paper has passed, if somebody files a paper return now it will still be accepted. The compliance date for electronic filing is the end of May. Once we get into June, it will be up to Revenue to organise the next phase, which will involve looking at non-compliance. Revenue will have to decide which of the powers available to it should be used to deal with non-compliance. It has been very successful, in terms of compliance, so far. I do not want to give the impression that Revenue is waving big sticks or anything like that. It would not be fair to the people who pay if a group of people were to get away with not paying. That is not going to happen.