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This chapter sets out the broad principles underlying Revenues approach to tax debt collection , including its approach to debt deemed uncollectable.

This chapter examines the issues relating to the delayed payment to the exchequer of encashment and Film withholding taxes,

The Chapter presents the receipts into and issues from the Central Fund together with details relating to NTMA borrowing and information about certain liabilities and assets of the State. This report summarises the transactions on the Central Fund and highlights some key trends.

This chapter examines the actions taken by Revenue in recent years to tackle the issue of fuel laundering and the cost to the State in taxes forgone as a result.

This chapter looked at the results of the interventions carried out by Revenue and reviewed a sample of closed cases to ascertain if a standard audit approach was being applied and it considered whether there was a clear recorded basis for the settlements reached in the cases reviewed.

This chapter reviews Revenue’s approach to monitoring and managing taxpayer compliance including an analysis of the database used by Revenue to record audit activity and a review of trends in the numbers of taxpayers prosecuted and the related outcomes.

This chapter examines tobacco products tax process including the exceptional circumstances that gave rise to the decision by Revenue to defer part of a company's stamp liability.

This chapter reviews the operation of the R&D credit, including the scale of non-compliance with the scheme conditions and how Revenue systems and procedures can be improved in order to detect and deter non-compliance in this area.

This chapter presents the receipts into and issues from the Central Fund together with the details relating to NTMA borrowing and information about certain liabilities and assets of the State.

This chapter reviews Revenues debt collection function. It looks at trends in the value of tax debt outstanding and the collection status and age of the debt. The process for writing down tax debt was also examined.