Results 701-720 of 1,776 for speaker:Derek Nolan

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]

Written Answers — Department of Transport, Tourism and Sport: Sports Capital Programme Eligibility (25 Feb 2014)

Derek Nolan: 727. To ask the Minister for Transport, Tourism and Sport the assessment criteria that will operate for the current round of the sports capital programme; the manner in which it will be scored; and if he will make a statement on the matter. [8962/14]

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: 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.

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?

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.