Irish Taxation Institute: Educating, Developing and Representing

Revenue Audits & Penalties - ITI Services

This is a one-stop-shop service for all tax professionals who would like information on the new Revenue audit and civil penalties regime, as introduced by Finance (No. 2) Act 2008.  This page will be updated with information and guidance as it unfolds.

	Relevant Legislation	Finance (No. 2) Act 2008 Finance (No. 2) Bill 2008 as amended in the Select Committee on Finance and the Public Service Finance (No. 2) Bill 2008 as initiated including relevant legislation
	ITI Representations	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
	ITI Information Services	TaxFax - ITI Representations - TALC Audit update 23 January 2009 ITI Summary of TALC Audit meeting on 2 Dec 2008  TaxFax Special Part 1 Thursday 20 Nov 2008 TaxFax Special Part 2 Friday 21 Nov 2008
	ITR Articles	March 2009 - Revenue - Finance (No. 2) Act 2008 - New Fixed Penalties Regime January 2009 - Revenue - New Civil Penalty Regime
	Revenue Publications	All eBriefs, Revenue guidance and the new Code of Practice for Revenue auditors will be posted here as they are available.  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
	ITI Professional Development - May 2009	The ITI  is running a series of seminars this May in Cork, Dublin, Limerick and Portlaoise.  Click here for more details.
	FAQ's	The ITI repository of Frequently Asked Questions and Answers on the new audit and penalties regime are available here. This will be udated as more clarification becomes available.  If you have any additional questions for consideration please email Mary Healy at mhealy@taxireland.ie