In their 2013 Annual Report, Revenue claim that the introduction of Local Property Tax (LPT) was a major administrative challenge for them during 2013. The end result was "exceptional” compliance rates were achieved in the first year of LPT according to Revenue. On the day to day running in Revenue there were 63% more telephone calls to Revenue's 1890 service in 2013 over the previous year, 837,000 of these calls relating to LPT. However, there was a fall in Revenue’s customer service standards for their 1890 telephone service.
The annual report confirms that more taxpayers are using Revenue’s electronic services to engage with Revenue. The number of electronic tax returns via Revenue Online Service (ROS) in 2013 increased by 39% to 6.7 million. PAYE Anytime registrations increased by 13.3% with approx. 857, 000 individuals registered for the online service. The number of payments made via ROS is 15% up on 2012. This increase in the use of ROS is a likely result of the extension of mandatory e-Filing in the middle of 2012. The extended electronic services on ROS e.g eRCT may also explain the increase in use of ROS by taxpayers. A total of 1,520,667 payments (up 15% on 2012) were made via ROS with a value of €38.1 billion (up 6% on 2012).
Other points from the Annual Report include:
626,561 interventions (including audits) yielding €548.3 million an increase of 11.4% on 2012.
8,037 audits completed yielding €311.9 million.
14 avoidance cases, 13 of which were under section 811 Taxes Consolidation Act 1997, settled with a yield of €2.6 million and a restriction of losses of €1.1million.
Interventions in 2,585 PAYE cases yielded €2.6 million. Over €6 million saved from reducing or disallowing incorrect VAT claims.
Details of 450 settlements made in 2013 published in Iris Oifigiúl. The settlements involved €43.8 million in tax, €17.9 million in interest and €22.8 million in penalties
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.