Stephen Donnelly (Wicklow, Independent)
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To ask the Minister for Finance if he will reveal the number of annual cases prosecuted by the Revenue Commissioners in the courts for failure to lodge correct returns since 2008; and if he will make a statement on the matter. [16381/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there is no offence for the failure to lodge a correct return. There is however an offence for the non-filing of a return. As such I am advised by the Revenue Commissioners that the number of annual cases prosecuted for the non-filing of returns is that set out in Table 1.

Table 1 Successful Prosecutions for the failure to file a return

The details of the results of the cases are as set out below.

2008

Prosecutions for the non-filing of Income Tax and Corporation Tax returns during the year totalled 1,131 resulting in the imposition of fines totalling €2.23m. A total of 48 cases were successfully prosecuted for failure to file a VAT return during the year and fines totalling €374,719 were imposed.

2009

1,083 convictions were secured, resulting in the imposition of fines totalling €2,182,091 for the non-filing of Income Tax, Corporation Tax and RCT Returns. A total of 81 cases were successfully prosecuted for failure to file a VAT/P35 return during the year and fines amounting to €724,535 were imposed.

2010

1,217 convictions were secured, resulting in the imposition of fines totalling €2.8 million for the non-filing of Income Tax and Corporation Tax Returns. A total of 103 cases were successfully prosecuted for failure to file a VAT/P35 return during the year and fines amounting to €701,600 were imposed.

2011

1,083 convictions were secured, resulting in the imposition of fines totalling €2.6 million for the non-filing of Income Tax, Corporation Tax and Relevant Contracts Tax returns. A total of 141 cases were successfully prosecuted for failure to file a VAT/P35 return during the year and fines amounting to €943,850 were imposed.

2012

929 convictions were secured and fines totalling €2.26 million imposed for the non-filing of Income Tax and Corporation Tax returns. A total of 116 cases were successfully prosecuted for failure to file a VAT/P35 return during the year and fines amounting €861,450 were imposed.