Oireachtas Joint and Select Committees
Thursday, 20 February 2014
Public Accounts Committee
2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements
11:30 am
Derek Nolan (Galway West, Labour) | Oireachtas source
I wish to refer to something that was written in the Comptroller and Auditor General's report. He said: "The Taxes Consolidation Act, 1997 provides for the application of interest for the late payment of tax and there is no provision for it to be mitigated even after qualifying disclosure." Does that legal provision contradict Revenue's operating procedures?
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