Irish Taxation Institute: Educating, Developing and Representing

New Code of Practice for Revenue Audit

This is a one-stop-shop service for all tax professionals who would like information on Revenue audits includng the Code of Practice for Revenue Audit launched on 24 September 2010. This page will be updated with information and guidance as it unfolds.

	Revenue Publications	Code of Practice for Revenue Audit 2010 Code of Practice for Revenue Auditors (2002) Supplement - Finance (No. 2) Act 2008 changes Revenue Explanatory Note on Tax and Duty Civil Penalties Nov 2008 Code of Practice for Revenue Auditors (2002)
	ITI Representations	Statement on the Code from the Institute President, Andrew Cullen - 23 September Correspondence with Revenue on key Code issues 6 August 2010 5 February 2010 17 August 2010 - Qualifying disclosure suggested edits - No loss of revenue suggested edits - Supporting paper "no loss of revenue"submission Extract from Revenue letter in response to ITI concerns raised in letter of 19 March 2009 ITI Submission on transitional guidelines 19 March 2009 ITI Submission re Audit Code of Practice transitional guidelines 30 January 2009
	Seminar Tour & Publications	Revenue Audits & Revenue Powers Online Seminar Revenue Audits & Investigations - the Professional Handbook
	ITI Information Services	FAQ on the Code of Practice for Revenue Audit Special TaxFax - New Code of Practice for Revenue Audit TALC Audit Updates - accessible in our representations section here  TaxFax Special Part 1 Thursday 20 Nov 2008 TaxFax Special Part 2 Friday 21 Nov 2008
	Irish Tax Review Articles	May 2009 - Revenue - Dealing with Revenue Audits in Practice March 2009 - Revenue - Finance (No. 2) Act 2008 - New Fixed Penalties Regime January 2009 - Revenue - New Civil Penalty Regime
	Relevant Legislation	Finance (No. 2) Act 2008