Oireachtas Joint and Select Committees
Thursday, 28 June 2018
Public Accounts Committee
Chapter 21 - Tax Debt and Write Outs
Chapter 22 - Dormant Accounts Fund
Vote 9 - Office of the Revenue Commissioners
2016 and 2017 Revenue Accounts
9:00 am
Mr. Niall Cody:
-----or amended. Therefore, on a taxpayer record basis, the information would be there. To pull it together in a statistical report would be more complicated but we can certainly look at how a case can be tracked. However, all the records have to be amended, so the Tax Appeals Commission, TAC, would not be aware of what is paid or not because when it is determining a case, what it is determining is the actual total assessment amount. It would not know whether it had been paid or unpaid-----
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