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Code of Practice - Revenue

Of Practicefor Revenue Audit and other compliance InterventionsRPC008694_EN_WB_L_1To serve the communityby fairly and efficientlycollecting taxes and duties andimplementing Customs controls1. INTRODUCTION Purpose of this code of Practice Taxes and Duties Covered by this code of Practice Promoting Voluntary compliance Tackling Non- compliance Selection of Taxpayers for compliance Intervention Revenue compliance Interventions Excise Licences compliance compliance with Union Customs code and Delegated & Implementing Acts Electronic Support Tools and Techniques Respective Roles and Responsibilities in relation to compliance Interventions compliance code for PAYE Taxpayers Operation of this code of Practice 192. OVERVIEW OF Revenue compliance INTERVENTIONS Objective of Revenue Interventions Types of Revenue Interventions Revenue Non-Audit compliance Interventions Notification of a Revenue Non-Audit compliance Intervention Definition of a Revenue Audit Notification of a Revenue Audit Definition of a Revenue Investigation Notification of a Revenue Investigation 283.

this Code of Practice, apply to compliance interventions or audits conducted as part of sectoral projects. Projects can range from unannounced compliance visits to full comprehensive audits. In many instances, Revenue will have gathered intelligence on a sector in advance from a number of sources, including the Risk Evaluation Analysis

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