Martin Ferris (Kerry North, Sinn Fein)
Link to this: Individually | In context

Question 60: To ask the Minister for Finance the number of investigations which have been carried out by Revenue as to the veracity of declarations by persons claiming to be non-resident for tax purpose regarding the number of days spent here in a given tax year; and the number of cases where it has been found that false declarations have been made. [24838/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I am assuming that the Deputy's question relates to individuals rather than companies.

I am advised by the Revenue Commissioners that enquiries relating to residence are a feature of the risk-based audit programmes operated by Revenue in 2005 and 2006.

I am further advised that in 2005 the Revenue Large Cases Division conducted audits on the income tax returns of 9 individual taxpayers who claimed to be non-resident.

The audits were undertaken to ascertain if the absences claimed by these individuals were compatible with the rules relating to non-residence and consistent with other data and intelligence available to Revenue. The audits established that there was no reason to conclude that the individuals concerned failed to comply with the statutory rules governing non-resident status.

The Chairman of the Revenue Commissioners has informed me that further audits will be conducted in 2006 on a selection of tax returns from individuals claiming non-resident status.