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Dealing with tax professionals to achieve improved compliance
with the law
Dealing with tax professionals to achieve improved compliance
with the lawDenis Graham, Assistant SecretaryDenis Graham, Assistant Secretary
Revenue Commissioners
IntroductionIntroduction
Majority of taxpayers use tax professionalsMajority of taxpayers use tax professionals Key influencers of tax compliance Key influencers of tax compliance
behaviour of clientsbehaviour of clients Positive or negative influencePositive or negative influence Role in shaping tax systemRole in shaping tax system Role in forming public opinion Role in forming public opinion
Our StrategyOur Strategy
Statement of Strategy 2005 - 2007Statement of Strategy 2005 - 2007 ““To ensure that everyone complies with To ensure that everyone complies with
their tax and customs responsibilities”their tax and customs responsibilities” Building relationships and partnership Building relationships and partnership
strategystrategy Support, service, consultation the norm Support, service, consultation the norm
Ireland’s Tax SystemIreland’s Tax System
Direct, indirect taxes, customs and dutiesDirect, indirect taxes, customs and duties Self - assessmentSelf - assessment 460,000 self -employed460,000 self -employed 130,000 limited companies130,000 limited companies 1.8 m PAYE taxpayers who don’t file1.8 m PAYE taxpayers who don’t file
Revenue CommissionersRevenue Commissioners
6,500 employees6,500 employees Single tax and customs organisationSingle tax and customs organisation Corporate GovernanceCorporate Governance Recent major organisational restructuring Recent major organisational restructuring
Our Tax ProfessionalsOur Tax Professionals
Wide range and variety of functionsWide range and variety of functions SSelf-employed elf-employed PAYE taxpayers - low representationPAYE taxpayers - low representation 5,000 registered with Revenue5,000 registered with Revenue Lawyers - v - Accountants Lawyers - v - Accountants
Regulation Regulation
Indirect regulation by RevenueIndirect regulation by Revenue Recent reformsRecent reforms Companies (Accounting & Auditing) Act, Companies (Accounting & Auditing) Act,
20032003 IAASAIAASA Aiding and abetting offence - Finance Act, Aiding and abetting offence - Finance Act,
20052005 Prosecution of Prosecution of offencesoffences
Influencing Compliance BehaviourInfluencing Compliance Behaviour Key influencersKey influencers Non-compliance costs moneyNon-compliance costs money Reduced administration costsReduced administration costs Our strategy to provide support servicesOur strategy to provide support services Voluntary compliance easierVoluntary compliance easier
Support for Tax Professionals Support for Tax Professionals
New StructureNew Structure Information ToolsInformation Tools TechnologyTechnology Fair ProcedureFair Procedure
New StructureNew Structure
One stop shop for all taxesOne stop shop for all taxes Special contact points for tax Special contact points for tax
professionalsprofessionals Contact locatorContact locator
Information ToolsInformation Tools
Clear and timely communicationClear and timely communication Website - Tax Professionals pageWebsite - Tax Professionals page E-briefE-brief Tax Briefing magazineTax Briefing magazine
Tax Briefing MagazineTax Briefing Magazine
Exploiting TechnologyExploiting Technology
Revenue on line serviceRevenue on line service
Better and faster serviceBetter and faster service
Reduced costsReduced costs
Fair ProcedureFair Procedure
Internal and External ReviewInternal and External Review
Audit Code of Practice Audit Code of Practice
ConsultationConsultation
More effective administrationMore effective administration
Mutual self-interestMutual self-interest for common sense and for common sense and clarityclarity
Practical perspectivesPractical perspectives
ConsultationConsultation
Formal Work Group - TALCFormal Work Group - TALC Tax Administration and Liaison CommitteeTax Administration and Liaison Committee Created in 1989Created in 1989 Main objectivesMain objectives SubcommitteesSubcommittees
Consultation - TALCConsultation - TALC
ExamplesExamples
Code for Revenue AuditorsCode for Revenue Auditors
Statement of Strategy 2005- 2007Statement of Strategy 2005- 2007
ConsultationConsultation
Joint ConferencesJoint Conferences
““Dealing with Challenging Times”Dealing with Challenging Times”
Benefits of Benefits of Co-operative Approach to Approach to RevenueRevenueBenefits of Benefits of Co-operative Approach to Approach to RevenueRevenue
Promoting and fostering a pro-compliance Promoting and fostering a pro-compliance CultureCulture
Catalyst and Facilitators of changeCatalyst and Facilitators of change
ExamplesExamples
Move to self-assessmentMove to self-assessment
On-line filing sOn-line filing serviceervice – ROS – ROS
Organisational restructuringOrganisational restructuring
Challenges AheadChallenges Ahead
Tax Planning/AvoidanceTax Planning/Avoidance Co-operative Compliance FrameworksCo-operative Compliance Frameworks Integrated view of Revenue riskIntegrated view of Revenue risk More professional regulationMore professional regulation Legacy businessLegacy business
ConclusionConclusion
Tax professionals offer a critical viewTax professionals offer a critical view Key stakeholders - a sense of ownership in Key stakeholders - a sense of ownership in
tax systemtax system Partnership approach prevents distrustPartnership approach prevents distrust Relationship has helped in building public Relationship has helped in building public
confidenceconfidence Paying tax will never be popularPaying tax will never be popular
"To tax and to please, no more than to love and to be wise, is not
given to man"
"To tax and to please, no more than to love and to be wise, is not
given to man"Edmund Burke, On American Edmund Burke, On American
Taxation, 1775, Graduate of Trinity Taxation, 1775, Graduate of Trinity College, Dublin.College, Dublin.
THANK YOUTHANK YOU