Results 10,461-10,480 of 26,430 for speaker:David Cullinane

Public Accounts Committee: Business of Committee (28 Nov 2019)

David Cullinane: My point is none of that was offered up to us when the Accounting Officer was here. Mr. Finnegan states that there was no attempt on his part or the part of anyone else in the Houses of the Oireachtas to withhold any information. None of us is accusing him of withholding information, but he was here and he was made aware of and knew about the difficulties in locating the printer in the room...

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: No Christmas cards.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: I welcome Mr. Cody and his team, and thank them for their professionalism and the work they do, which is always to a first-class standard, as I have previously noted. I have some questions on corporation tax receipts. I am sure Mr. Cody noted the report of the Irish Fiscal Advisory Council published earlier. Before I turn to that, I wish to re-examine chapter 17 of the Comptroller and...

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: How seriously does Revenue take non-compliance with tax rules?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: It is serious. Revenue has a sharp focus on and keen interest in non-compliance.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: My point is that non-compliance with tax rules is serious and it is a serious part of Revenue's work.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: I turn to page 8 of the appropriation accounts for 2018. What is the first subhead on the page?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: Why is there non-compliance with procurement? Mr. Cody stated compliance with tax rules is important, but compliance with procurement rules is equally important.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: What does it mean if the Office of the Revenue Commissioners, in particular, is non-compliant with procurement rules? We are shining a spotlight on it because it is important. It is part of our work to do so. As I understand it from the accounts presented, there are four contracts. I ask Mr. Cody to elaborate on each contract and the reason for the non-compliance, starting with the...

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: Was that delay as a consequence of a lack of planning on the part of the office? In other words, was the non-compliance based on the rules being too rigid, the framework not being as clear as it needed to be or simply because not enough attention was paid to the timeframe?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: So it was a mistake.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: The next contract was for €1.037 million relating to warehousing contracts. What was the reason for non-compliance in regard to this contract?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: The next contract is for €765,000 relating to various services, including mobile telephone and fuel cards. When outlining the reason for the non-compliance in this instance, Mr. Cody might elaborate on the fuel cards and to whom they are given.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: Do staff members have fuel cards?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: I am not suggesting any person would have one for personal use. Obviously, it would be for work purposes.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: These are fuel cards for employees-----

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: I have no problem with that. What was the reason for the non-compliance?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: That information is helpful. What we are hearing today is that in some cases where there is non-compliance it is because the OGP does not have the frameworks in place in time for Revenue to be able to avail of them. In other instances, mistakes are made or there is a lack of planning on behalf of, say, Revenue, or a particular Department. This is not a huge issue. In the context of...

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: That is my point. Of all of the Departments, the Office of the Revenue Commissioners is the most important in terms of full compliance with procurement rules. If there are issues with the frameworks, that is a separate matter beyond Mr. Cody's control. In matters that are within his control, we would want to see compliance tightened up.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

David Cullinane: That would be helpful. We are doing a piece of work in respect of which it would be important. On the corporation tax receipts, am I correct in my reading of the Revenue receipts for 2018 that corporation tax receipts was €11.442 billion?