Code of Practice for Revenue Audit
- Introduction
- Overview of Revenue Audit
- Regularising Tax and Duty Defaults
- The Revenue Audit
- Finalisation of Revenue Audit
- Publication - Section 1086 TCA 1997
- Prosecution
- Customer Service Charter
- Timelines/Disclosure Opportunities
- Penalty Legislation
- Non-Audit Interventions
- Legislation Governing Maintenance of Records
- Revenue Powers
- Penalties in Death cases
- Updated: March 2011
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PDF Version - Code of Practice for Revenue Audit (PDF, 599KB)