Jack Wall (Kildare South, Labour)
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Question 169: To ask the Minister for Finance if his attention has been drawn to the concerns and frustrations of small business owners who feel intimidated by Revenue Commissioner agents who call to such businesses checking till rolls, cash transactions and payroll on demand; if this action is permitted under legislation in view of the fact that the business is obliged only to make a return of income and capital gains for the said year by 31 October of that year; if his further attention has been drawn to the time lost to such owners in such competitive businesses by this intrusion; his plans to address the concerns expressed; and if he will make a statement on the matter. [40743/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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A Revenue authorised officer has general enquiry powers that allow him/her enter a business premises and obtain information from those present. Section 905(2)(a) of the Taxes Consolidation Act 1997 provides that an authorised officer may at all reasonable times enter any premises or place where the authorised officer has reason to believe that any trade, profession or other activity, the profits or gains of which are chargeable to tax, is or has been carried on, or any records relating to any trade, profession, other source of profits or gains or chargeable gains, or any tax liability, is or has been located. Records include till journal rolls and staff rosters. Section 912(2) of the Taxes Consolidation Act 1997 deals with data equipment such as cash registers. It provides that records applies to both the records and the data equipment together with any associated software, data, apparatus or material.

Regulation 3(c) of the Value Added Tax (Amendment) Regulations 2008 [Statutory Instrument 238 of 2008 effective from 2 July 2008] was introduced this year to remove any ambiguity there may have been in relation to the requirement to retain till journal rolls. It provides that an accountable person who makes sales to unregistered persons using an electronic cash register or point of sale system must retain an up to date and complete daily total of the consideration receivable together with records of each entry on the system uniquely identified by sequential number, date and time of such entry.

Revenue's administration is based on self-assessment principles, which in turn relies heavily on the concept of voluntary compliance. As with any self-assessment system, it must be adequately policed, and Revenue must be effective in identifying and punishing evasion. Voluntary compliance is undermined if Revenue is not seen to be protecting the honest taxpayer from the non-compliant taxpayer. Revenue's programmes are geared to improving the level of compliance through interventions aimed at identified areas of risk and to give reassurance to compliant taxpayers that every taxpayer will pay their fair share.

I am advised by the Revenue Commissioners that visits by their officers are carried out in a professional and discreet manner with minimal disruption to the business of the taxpayer. Consideration is given to ensure that visits are not carried out during peak business hours. I am not aware of any specific issues raised by business representatives. On the contrary, representatives from the Small Firms Association were recently very positive regarding the work of the Revenue Commissioners in the course of an appearance before a Joint Committee on Economic Regulatory Affairs. However if the Deputy has a specific case in mind the Revenue Commissioners will be happy to look into it.