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
Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source
If the conclusion is not consistent, whereby someone is told by one of the bodies that he or she is self-employed and by another that he or she is employed, that causes a problem. In that particular case, if Revenue is of the view that a person is defined as an employee or if it has made a determination to that effect, how does it ensure that the employer acknowledges that? Does Revenue issue a direction in such cases and follow that up to ensure that is how it is applied, and if so, can the employees see that?
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