Results 1,041-1,060 of 1,776 for speaker:Derek Nolan

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Recruitment (19 Feb 2014)

Derek Nolan: 111. To ask the Minister for Public Expenditure and Reform when the public sector recruitment embargo might be lifted; and if he will make a statement on the matter. [8395/14]

Joint Oireachtas Committee on Public Service Oversight and Petitions: Security and Surveillance Issues: Minister for Justice and Equality (19 Feb 2014)

Derek Nolan: I welcome the Minister. Many of my questions have been answered, but the Minister has several times referenced a matter I wished to ask about, that being, the information upon which the ombudsman commission engaged a public interest investigation. He stated that there was no evidence of Garda involvement. Does he believe that GSOC was wrong to begin that public interest investigation? My...

Written Answers — Department of Finance: VAT Rate Reductions (20 Feb 2014)

Derek Nolan: 25. To ask the Minister for Finance his plans to introduce further fiscal measures to incentivise the tourism and services sectors, such as the extension of the 9% VAT rate to other service operators; and if he will make a statement on the matter. [8247/14]

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: Ms Feehily and her officials are very welcome and I thank them for attending. At this meeting we always look at the negatives because that is what is reported. In my dealings I always point to the Revenue Commissioners as an example of how the public service can run well and efficiently. That said, having read through chapter 27, I believe it has fallen off the pedestal. I focused on...

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: That is why it is the easy one.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: I accept that; it makes sense. Ms Feehily is saying there is now a different and more appropriate heading under which the moneys can be classified.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: I thank Ms Feehily. I want to move on to the issue of interest. Figure 27.4 is very interesting. It gives a regional breakdown of where interest and penalties were applied in 2012. The Revenue Commissioners have a large cases division that deals with significant tax issues. It also has a regional issues division, with which we are familiar from our constituencies. I refer to the local...

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: Ms Feehily said voluntary disclosure would never incur penalties. I see in Appendix A to the chapter that unprompted disclosures should attract a 3% penalty.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: In paragraph 27.2(3) the Comptroller and Auditor General examines 24 cases in which interest was charged and has found that it was charged correctly in 21 cases. However, in three cases the interest amount charged by Revenue, on average, two thirds of the amount estimated to be charged by the examination team, and the undercharge in these cases was around €21,000. Will Ms Feehily,...

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: I acknowledge what Ms Feehily is saying and that the rate of compliance is high, yet in three of the 24 cases this was not so. It is greater than 10% of cases. If one were to extrapolate across 9,000 cases, there are potentially 900 cases. I know it is a high figure, but potentially there are a great many cases

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: I want to continue to deal with the question of interest payments in regard to case study A.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: I wish to discuss further the issue of interest and case study B, in which Revenue identified an issue in regard to a capital gains tax provision and believed the tax method used was incorrect, that in this instance, if the correct method had been applied, it should have given rise to a taxable capital gain and an assessment of €22 million. The Comptroller and Auditor General states...

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: It settled the case for €15 million. The Comptroller and Auditor General believes that if proper penalties and interest had been applied, a figure in the range of €36 million to €54 million could have been due. Will Ms Feehily explain the reason Revenue settled the case for €15 million?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: I can accept that for a small case or even for a medium case. Where the initial assessment is €22 million owed and Revenue settled for €15 million - even though, by rights, €22 million plus interest and penalties should have brought the figure up to a minimum of €36 million and a maximum of €54 million - we are pushing the idea of trusting the auditor on...

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: If the taxpayer is right then the taxpayer is right and should not be paying anything.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: What Ms Feehily is saying is that Revenue did not have confidence that it could stand over the charge in the first place.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: I know that I am expected to get this. Is Ms Feehily saying to me that Revenue was not sure that the money was owed in the first place?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: Do the Revenue Commissioners have a statutory footing on which to base these decisions on whether to pursue or not?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: How does it operate?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements (20 Feb 2014)

Derek Nolan: Does the organisation flesh that out with its code of practice and procedures?