Revenue Audit Code Of Practice
Revenue taxpayers and tax practitioners must follow these guidelines.
Revenue audit code of practice. Revenue has indicated that the revisions to the code relate primarily to paye modernisation. 3 7 post audit years periods 37 3 8 review of cases previously audited 37 3 9 indications of a serious tax offence 37 3 10 data protection act 38 4. Revenue taxpayers and tax practitioners must follow these guidelines. This is a document which outlines how revenue deal with audits and what a taxpayer can expect from a revenue auditor.
Code of practice for revenue audit pdf. The revised code came into effect on 16 october 2019. Why has the code been updated. 1 overview of revenue audit de nition and objectives of a revenue audit overview of a revenue investigation noti cation of a revenue audit investigation 6 7 1.
The code sets out in detail the guidelines to be followed by revenue taxpayers and tax practitioners during a compliance check to ensure fairness and compliance with the law in relation to all taxes and duties. The revised code is effective from 16 october 2019. It will apply to all compliance interventions notified on or after that day. Finalisation of a revenue audit 41 4 1 monetary settlement 41 4 2 basis of audit.
It covers all aspects of compliance including the types of contacts and your entitlements when we contact you. The provisions of this code of practice are not to be used unnecessarily to delay or. The code of practice for revenue audit and other compliance interventions is a set of guidelines for when revenue is conducting enquiries. The code of practice was substantially updated and published in 2014.
It is also advisable to consult the most recent revenue audit code of practice. The code of practice for revenue audit and other compliance interventions has now been updated and is available on the revenue website under tax practitioners codes of practice. The provisions of this code of practice are not to be used unnecessarily to delay or. 1 1 purpose of this code of practice the purpose of this code of practice is to set out a clear fair and equitable set of guidelines to be followed by revenue taxpayers and tax practitioners in the carrying out of all revenue compliance interventions having regard to best practice and legislation.
Code of practice and compliance the code of practice for revenue audit and other compliance interventions is a set of guidelines for when revenue is conducting enquiries. 1 1 purpose of this code of practice the purpose of this code of practice is to set out a clear fair and equitable set of guidelines to be followed by revenue taxpayers and tax practitioners in the carrying out of all revenue compliance interventions having regard to best practice and legislation. It is therefore important to ensure that the most recent version is being consulted.