Maureen O'Sullivan (Dublin Central, Independent)
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To ask the Minister for Finance in view of the financial discrepancies noted in the Irish Medical Organisation, if he has examined the practice of presidents, honorary non-pay positions, of unions that were in receipt of stipends not declaring this in their accounts and therefore not paying tax to the Revenue Commissioners; his plans to uncover tax and accounting discrepancies in these non-pay positions since 2000; and if he will make a statement on the matter. [17492/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that all stipends paid to presidents and honorary positions of unions are taxable in full under the PAYE and USC systems and that every union has a statutory obligation to account for the PAYE, PRSI and USC on all such payments. I am further informed by the Revenue Commissioners that all unions are subject to audit procedures similar to the procedures that apply to any enterprise or business and that, where appropriate, interest and penalties, including publication, are applied.