Results 1,061-1,080 of 1,776 for speaker:Derek Nolan

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 refer to something that was written in the Comptroller and Auditor General's report. He said: "The Taxes Consolidation Act, 1997 provides for the application of interest for the late payment of tax and there is no provision for it to be mitigated even after qualifying disclosure." Does that legal provision contradict Revenue's operating procedures?

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: Is interest not always applicable? Penalties are discretionary.

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: Is interest not always applicable?

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 was not done in case A, for instance.

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 only accept Ms Feehily's bona fides on that and I will. Is it not a contradiction, reaching an arbitrary settlement figure - deciding on that figure that "X" will be allocated interest and "X" will be the principal - with a statutory obligation to always charge interest and that there is not mitigation allowed by the legislation?

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.

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.

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 understand. That leads on to my next question. Is that fairness, and coming to that decision fairly, and assigning a figure for interest, compatible with Revenue's obligation to always collect interest and for there being no statutory provision for it to be mitigated?

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 brings us nicely to KC which is 27.59 where there was a taxpayer inquiry audit. The Revenue found that the taxpayer owed €7.3 million in VAT, which was paid. About half of the payment was a year late while the remainder was between two and ten months late and, notwithstanding this, Revenue did not apply interest. The examination calculated that interest for late payments in...

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: My understanding, I appreciate the clarification, was that the tax had become due in Revenue's view but that the contract had not concluded. That can happen. Tax can become liable before the conclusion of a transaction and that was the initial view of Revenue. Subsequently, it changed and accepted the taxpayer's point of view.

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 brings me back again to what I have just read out from the Comptroller and Auditor General which is that there is no provision in statute for mitigating interest payments, so Revenue's code of practice is in breach of the legislation.

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. I accept the premise and accept what Ms Feehily has said but we are talking about the Comptroller and Auditor General, whose job it is to see how cases are dealt with and he sees a statute in place that states that interest must be charged. That is it, there is no mitigating practice. It is black and white. When he sees that Revenue is not following that statute he does 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: That is what I was getting at. We should definitely have a follow up on that, otherwise we will be back next year with another audit case stating that the law is not being applied. I want to conclude on case D. Actually, I will skip case D. On the Revenue audit files and the issue dealing with the compliance with procedures that were followed and so on, figure 27.6 shows the standards...

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.

Written Answers — Department of Finance: Carbon Tax Implementation (25 Feb 2014)

Derek Nolan: 212. To ask the Minister for Finance the reason for a further increase in the carbon tax, due on 1 May; his views that the doubling of the tax in just over a year is excessive; the impact of this price rise on thousands of persons around the country; and if he will make a statement on the matter. [9422/14]

Written Answers — Department of Justice and Equality: Garda Strength (25 Feb 2014)

Derek Nolan: 540. To ask the Minister for Justice and Equality further to Parliamentary Question No. 560, if he will provide a breakdown, per county, of community gardaí that have been in place every year since 2008; if his attention has been drawn to any plans to increase the numbers of community gardaí; and if he will make a statement on the matter. [9412/14]

Written Answers — Department of Health: Dental Services Provision (25 Feb 2014)

Derek Nolan: 635. To ask the Minister for Health the total sum that has been spent to date on the national dental software system computerised project; the costing on an annual basis; if the project is still being funded by the 2002 contract and if he has any concerns in this regard; and if he will make a statement on the matter. [8905/14]

Written Answers — Department of Health: Dental Services Provision (25 Feb 2014)

Derek Nolan: 641. To ask the Minister for Health with regard to the national dental software system, the parts of the country that have been computerised; the software being used; the persons who own said software; and if he will make a statement on the matter. [8979/14]

Written Answers — Department of Health: Dental Services Provision (25 Feb 2014)

Derek Nolan: 654. To ask the Minister for Health with regard to the national dental software system, the reason the project has not been completed; the reason the Health Service Executive is persisting with a system that has failed to deliver; if, in future, local health boards will be allowed to select their own supplier of dental software; and if he will make a statement on the matter. [9103/14]

Written Answers — Department of Health: Dental Services Provision (25 Feb 2014)

Derek Nolan: 656. To ask the Minister for Health if the national dental software system project is in compliance with proper procurement procedures; if he is satisfied, after 12 years of both poor implementation and significant operational problems, with the fact that Exact is still the system of choice for the NDSS; and if he will make a statement on the matter. [9107/14]