Revenue have updated their Code of Practice for Revenue Audit and Other Compliance Interventions (the Audit Code). The Audit Code outlines Revenue's approach to audits and interventions.  It is effective from Friday 20 November 2015. See eBrief 112/15
 
In response to the publication, the Irish Institute of Tax has highlighted four key developments in the Audit Code to be aware of:
 
  1. Cooperation
  2. Reporting of members to professional bodies
  3. RCT penalty regime
  4. Tax Avoidance
 
For ITI commentary, see here
 
 
update this article http://www.aileenkeogan.ie/news-articles/2015-news/230-jan-2015-mandatory-disclosure  to have the link in the article linking to the above now – the old link was archived

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