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Tax Collection and Enforcement


We collate here useful information on Revenue's approach to tax collection and enforcement and advice for taxpayers in difficulty.

Institute Commentary

ITR Issue 1 2012 -
Update on Tax Collections issues

ITR September 2008 - Collector General Outlines Approach to Collection of Tax Debts

ITR September 2008 - Methods of Enforcement of Debts Part I

ITR November 2008 - Methods of Enforcement of Debts Part II

ITR May 2009 - Can't Pay, Won't Pay - Striking the Balance

Dealing with Payment Difficulties - TaxRelay June 2010

FAQs on Notices of Attachment - TaxRelay September 2009

Institute Representations

The Institute put forward a number of proposals in 2013 aimed at improving the tax collection system where taxpayers are experiencing payment difficulties. These included

A request for a facility which enables taxpayers pay tax "on-account"
- The right to include preliminary tax in an instalment arrangement

Further Progress on Engagement on Collection Issues
- TaxFax 15 July 2011

TALC Collections January 2010- summary note

Regional Branch Network Meetings 2009 - summaries available here

29 September 2009 - eBrief 59/09 Offset of redundancy rebate against tax due & form for completion

TaxFax 17 October 2008 - ITI letter to Collector General

Response from Collector General

TaxFax 15 May - Offset of redundancy rebate against tax due