Oireachtas Joint and Select Committees
Thursday, 8 December 2022
Public Accounts Committee
Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
9:30 am
Mr. Seamus McCarthy:
Therefore, it was expected by the unit that it would find such a high level in these investigations. This goes back to the point I keep making about randomness. I have had this conversation in the context of the Department of Social Protection and the Revenue. If sampling is undertaken on a random basis or if it is possible to interrogate a whole database, it is then possible to get closer to the true level of activity, whereas the results of targeted testing will not be a reliable indication.
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