Written answers
Thursday, 15 February 2018
Department of Finance
Tax Compliance
Joan Burton (Dublin West, Labour)
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99. To ask the Minister for Finance further to Parliamentary Question No. 133 of 31 January 2018, the number of companies with section 110 designation which have not submitted accounts to the Revenue Commissioners for 2016; and if he will make a statement on the matter. [7909/18]
Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that 161 companies, who have notified Revenue that they are qualifying companies for the purposes of section 110 of the Taxes Consolidation Act 1997 (TCA), have not filed financial statements along with their corporate tax returns for 2016.
Revenue is, in accordance with its normal compliance management activities, following up on this aspect of non-compliance, including, as appropriate, the levying of a surcharge in accordance with section 1084(2) of the TCA.
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