Role of Revenue
Organisation structure - divisional roles
There are 16 Divisions in Revenue each headed by an Assistant Secretary. Each Division reports to a specific member of the Board. The Divisions and their functions are summarised below.
Responsible for the collection of taxes and for the implementation of debt management programmes, including appropriate interventions to maximise timely compliance. Also responsible for enforcement action against those who fail to comply.
Corporate Services Division
Responsible for Revenue's human resource management strategies, including workforce planning, recruitment, training and capability development, organisational development, administrative budget management, internal audit, governance, information compliance and corporate reform.
Responsible for the development of Customs policy, legislation and systems. The Division is also responsible for influencing the development of EU policy on all Customs related matters, including implementation of the EU Union Customs Code, and for representing Revenue’s and Ireland’s interests at various international fora.
Information, Communications Technology and Logistics Division
Responsible for the provision of secure, reliable and quality information and communications technology services and innovation, adaptability and new advances in technology. Also responsible for the management and delivery of logistical services central to running Revenue.
Investigation, Prosecution and Frontier Management Division
Responsible for leading Revenue's criminal investigation function, for ensuring overall supply chain safety and security and for the management of EU external borders and the implementation of relevant national level prohibitions and restrictions. The Division is also responsible for Revenue’s national investigation functions including national and international liaison coordination and the conduct of relevant operations aimed at cross border fraud, drug smuggling and diversion of taxable goods, management of the intelligence function and the oversight of the Offshore Assets Group and other large-scale programmes targeting tax evasion of a transnational nature.
Accountant General's and Strategic Planning Division
Responsible for overseeing the development and implementation of business policies, monitoring and evaluating national tax compliance risks. The Division is also responsible for performance measurement and reporting, statistics and economics research. Also responsible for financial and information management, banking functions, communications and knowledge management functions.
Revenue Solicitor's Division
Responsible for providing comprehensive legal support services for Revenue including in the conduct of litigation and appeals and in the prosecution of criminal offences.
Revenue Legislation Services
Business Taxes Policy and Legislation Division
Responsible for the policy, legislation and interpretation functions for capital gains tax (CGT), corporation tax, incentives, financial services and other business taxes.
Indirect Taxes Policy and Legislation Division
Responsible for the development of indirect tax policy at national and EU level and for ensuring the efficient and effective administration of VAT, Excise and Vehicle Registration Tax.
International Tax Division
Responsible for engagement with EU and OECD on direct taxation including transfer pricing-related, case-specific, mutual agreement procedures (MAP) and advance pricing agreement (APA) negotiations with other tax authorities. Also responsible for monitoring and updating Ireland’s tax treaty network.
Personal Taxes Policy and Legislation Division
Responsible for the development of personal tax and capital taxes policy at national and EU level and for managing policy, legislation and interpretation functions for personal and capital taxes (excluding capital gains tax).
National Operational Divisions
Responsible for the management and development of service, compliance and audit functions for entities registered for VAT, RCT, Customs and Excise. Also responsible for excise license entities with trade or professional income, Proprietary Directors and Subsidiaries/Parent of Business Division companies.
Large Cases – High Wealth Individuals Division
Responsible for the management and development of service, compliance and audit functions for the wealthiest individuals in the State, Pension/Insurance schemes and Retirement funds. Also responsible for challenging tax avoidance transactions using the General Anti-Avoidance Rule.
Large Corporates Division
Responsible for the management and development of service, compliance and audit functions for the largest business customers in the State and for certain sectors such as banking, insurance, aircraft leasing, ‘Section 110 companies’ and investment funds. Also responsible for challenging corporate tax avoidance transactions including abusive transfer pricing.
Medium Enterprises Division
Responsible for the management and development of service, compliance and audit functions for medium enterprises and Proprietary directors and Subsidiaries/Parent of Medium Enterprise Division companies.
Responsible for the management and development of service, compliance and audit functions for Individuals with PAYE income only and entities with no trade or professional income such as trusts, charities, sporting bodies. Also responsible for the co-ordination of Irish Language services.