Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
9:00 am
Mr. Niall Cody:
It is safe to say that across the business sector there is some level of non-compliance. That is why we have an audit programme. That is why we carry out risk-based analyses. That is how we carry out interventions across these areas. We talked about this last October. Our risk-based audit interventions generally result in about 70% of an audit yield. Our random-based programme has a 30% yield. Of the 30% yielding cases, the vast majority yield less than-----
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