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This is a report on the costs of an investigation into the administration of Deposit Interest Retention Tax (DIRT) and related matters for the years 1986-1998.

This is a report on the Revenue Account, Write-Offs, Outstanding Taxes and Levies, Prosecution of Non-Filers, Tax Audits, Investigation Branch Settlements and Prosecutions, Court Judgment Mortgages andTax Implications of Companies Struck-off.

The purpose of the examination was to review the efficiency of the procedures for referral of outstanding taxes to Sheriffs and Solicitors and the efforts of these Agencies to recover the amounts due. The examination was concerned with value added tax (VAT), employers PAYE/PRSI liability (PREM) and the Assessing and Collection tax system (ASC).

This is a report on the Revenue Account, Write-Offs, Outstanding Taxes and Levies, Sheriffs and other Enforcement Measures, Taxpayer Compliance with Self Assessment Requirements, Revenue Audit Programme verifying the validity of returns submitted by taxpayers, Investigation Branch Settlements and Prosecutions, Audit of PAYE and PAYE Compliance and Issues around Value Added Tax (VAT); Capital Acquisitions Tax (CAT) and Excise Duty - Wines and Spirits.

The purpose of the examination was to review the current organisation of VAT collection and control procedures with particular reference to the results achieved from registration, collection, control and enforcement work over the past five years. The examination also sought to identify opportunities for further system refinements which would contribute to increasing the effectiveness of the procedures.

This rep[ort gives a general overview of sundry issues relating to the collection of taxation.