Results 5,961-5,980 of 7,961 for speaker:Imelda Munster

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 (8 Dec 2022)

Imelda Munster: Have penalties been applied?

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 (8 Dec 2022)

Imelda Munster: For failure to repay, penalties have not been applied.

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 (8 Dec 2022)

Imelda Munster: No, but just across the board generally penalties have not been applied.

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 (8 Dec 2022)

Imelda Munster: What percentage of companies in receipt of payments ended up with a recoupment bill, if any?

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 (8 Dec 2022)

Imelda Munster: What was the percentage selected for compliance checks?

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 (8 Dec 2022)

Imelda Munster: Is Mr. Cody saying that with TWSS, his office did a total check-----

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 (8 Dec 2022)

Imelda Munster: -----but that with EWSS, there was little or none.

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 (8 Dec 2022)

Imelda Munster: Explain that briefly please.

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 (8 Dec 2022)

Imelda Munster: What is the single largest debt currently warehoused by an individual company?

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 (8 Dec 2022)

Imelda Munster: We are not looking for the identity.

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 (8 Dec 2022)

Imelda Munster: The Revenue Commissioners does a group thing as in the ten highest but does not state the largest amount. Does anything legally preclude it from doing that?

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 (8 Dec 2022)

Imelda Munster: I want to touch on extending the-----

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 (8 Dec 2022)

Imelda Munster: I thank Mr. Cody for that. Given that the Revenue Commissioners was offering debt warehousing, what was the purpose of the extension of the tax compliance certificates? What was the reason for extending them?

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 (8 Dec 2022)

Imelda Munster: Was the Office of the Revenue Commissioners not concerned that, by extending the tax compliance certs when the debt warehousing facility was already available, it was introducing unnecessary risks?

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 (8 Dec 2022)

Imelda Munster: Time is of the essence. Was the office not concerned it would make matters worse or take unnecessary risks?

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 (8 Dec 2022)

Imelda Munster: Did the Comptroller and Auditor General have concerns around that?

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 (8 Dec 2022)

Imelda Munster: Has the Revenue Commissioners taken on board the concerns of the Comptroller and Auditor General? Does Revenue plan to address the concerns?

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 (8 Dec 2022)

Imelda Munster: I want to move on to something else. With regard to companies that are debt warehoused, is Mr. Cody aware of any companies that have their debt warehoused that are paying dividends or have paid dividends?

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 (8 Dec 2022)

Imelda Munster: The Minister for Finance, Deputy Donohoe, said that Revenue had no plans to repeat the 2021 analysis of the number of firms that made dividend payments that were in receipt of the wage subsidy scheme. Why did Revenue carry out that analysis in 2021 but will not carry it out for 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 (8 Dec 2022)

Imelda Munster: Is Mr. Cody saying that Revenue is totally unaware of and oblivious to companies currently with debt warehoused and which are paying out dividends?