Dáil Éireann - Volume 625 - 18 October, 2006
Written Answers. - Tax Collection.
Dr. Upton Dr. Upton
Dr. Upton asked the Minister for Finance the action he will to take arising from Chapter 2.2 of the Comptroller and Auditor General's Annual Report; and if he will make a statement on the matter. [33087/06]
Mr. Cowen Mr. Cowen
Mr. Cowen: I am advised by the Revenue Commissioners that the information furnished by them to the Comptroller and Auditor General and reflected in Chapter 2.2 of the Report shows that the write off of uncollectable tax debt at €143m in 2005 was a reduction of €29m on the €172m written off in 2004. The €143m write off in 2005 represents 0.36% of net receipts and was the lowest ratio of write off to net receipts in the last five years.
I am aware that Revenue have strict criteria relating to writing off tax debt. The Chairman, as the Accounting Officer for Revenue, has ultimate responsibility for approving all tax write-offs. Revenue’s Internal Audit Branch audit a sample of cases each year where tax has been written off to ensure that the write-off is in accordance with the criteria laid down. Their report is itself subject to examination by the Comptroller and Auditor General. Ultimately, the entire process is subject to scrutiny by the Oireachtas through the mechanism of the Public Accounts Committee. I am satisfied with the control mechanisms in place for writing off uncollectable tax.
The Report of the Comptroller and Auditor General will be considered by the Public Accounts Committee who may issue a report and recommendations on the same to me in due course. I will respond to any such report.
Dáil Éireann 625 Written Answers. Tax Collection.