Pearse Doherty (Donegal, Sinn Fein)
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64. To ask the Minister for Finance the guidelines, laws and statute of limitations that apply to the Revenue Commissioners in seeking back tax that through its own error was not deducted; and if he will make a statement on the matter. [43209/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the various Taxes Acts set out that a person who is chargeable to a particular tax for a period is required to deliver a tax return to Revenue, and specify the date which the various returns must be filed by.

The Taxes Acts also specify the time limits within which Revenue may make or amend an assessment in relation to a period.  Generally, where a taxpayer delivers a return for a period that contains a full and true disclosure of all material facts necessary to make an assessment, Revenue can only  make or amend an assessment for that period up to four years after the end of the chargeable period in which the return is delivered, except in certain circumstances.  The circumstances in which Revenue can make or amend an assessment outside of this 4 year time limit include where a taxpayer has failed to deliver a required return, cases of fraud or neglect, or to give effect to a determination of the Tax Appeal Commissioners.  These time limits apply equally across Corporation Tax, Income Tax, Capital Taxes and Value Added Tax.

Where tax is due for collection the Statute of Limitations does not apply to any proceedings for the recovery of any sum due in respect of a tax or duty which is for the time being under the care and management of the Revenue Commissioners, or interest thereon. Such proceedings include  proceedings for the recovery of tax that is due on foot of assessments that are final and conclusive.