Peter Burke (Longford-Westmeath, Fine Gael)
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Are the aspect queries very fruitful for Revenue in terms of the resources that have to be put into them? Could Mr. Cody explain the process by which they are selected? I imagine Revenue has improved an awful lot in terms of assessing the balances on VAT and PAYE control accounts and matching them to their returns after the period end. If there are any differences, obviously they are picked up. Is that more fruitful than going for a full-scale audit involving spending a number of days in someone's business or premises? Have those instances reduced in light of the fact that we are utilising the aspect query method more now?