Transcription of Code of Practice - Revenue
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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.
1.5.3 Reviews of Specific Trades, Professions or Economic Sectors Revenue’s annual compliance programme includes the examination of cases from specific economic sectors. Risk features are identified. Lessons learned from selected cases are then applied to the sector as a whole, focusing on those taxpayers displaying the risk features.
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