Finian McGrath (Dublin North Central, Independent)
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Question 203: To ask the Minister for Finance if he will respond to a query (details supplied). [14689/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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This is a matter in the first instance for the Revenue Commissioners who are charged with responsibility for the timely collection and recovery of taxes and duties due to the Exchequer. I know that Revenue has a strong focus on making sure that everyone complies with their responsibilities to pay the right amount of tax and on time. Revenue expects businesses to continue, notwithstanding the more difficult economic circumstances in which they are operating at present, to maintain and organise their financial affairs in such a fashion as to ensure that tax debts are paid as they fall due. I fully support what Revenue are doing in that regard.

I know that Revenue appreciates the challenge for business in being timely compliant in the current difficult economic and financial climate. Revenue has consistently encouraged businesses experiencing particular payment difficulties to work proactively with them when such difficulties start to arise to find an agreed way through those difficulties and quickly restore voluntary timely compliance. Revenue has developed an administrative framework to manage such cases, and has published material for businesses experiencing tax payment difficulties on its website www.revenue.ie. Revenue has done very good work in the practical support and assistance it is providing to viable businesses. I am aware that tax practitioners and representative bodies have recognised the Revenue efforts in this regard.

Where businesses or individuals experience difficulties in meeting their tax payment obligations on time, then unless there is meaningful and timely engagement with Revenue and agreement on how that challenge will be managed, Revenue will take the necessary action, including enforcement, to secure compliance. That action is taken to secure the monies due to the Exchequer and to ensure a level playing field between those who meet their obligations on time and those who pay late or perhaps, if possible, not at all. Those businesses and individuals who comply on a voluntary and timely basis must be confident that their efforts are recognised through the initiation of the necessary collection and recovery action by Revenue against those who do not meet their obligations.

If the Deputy has a particular case in mind, he may wish to contact the Revenue Commissioners with the details.