BREAKING: Tipperary people and one business included on Revenue's Tax Defaulters' Lists
One Tipperary company reached a settlement for over €800,000
Several Tipperary people and one business have been included on Revenue's latest Tax Defaulters' Lists, tipperarylive.ie can reveal.
The list is in respect of the period January 1, 2023 to March 31, 2023.
The list is published in two parts.
Part 1: Persons in whose case the Court has determined a penalty relating to a settlement, or has imposed a fine, imprisonment or other penalty in respect of a tax or duty offence.
Part 2: Persons in whose case Revenue has accepted a settlement offer instead of initiating court proceedings, or a settlement has been paid in full.
This list reflects the amount of a settlement that remained unpaid at the end of the period March 31, 2023.
Unpaid amounts are subject to Revenue’s normal debt collection and enforcement procedures.
In Part 1, three Tipperary people were fined for the "Misuse of Marked Mineral Oil".
They were:
1. ATAJEVS, ANATOLS
ADDRESS: CLASHNEVIN LOWER, NENAGH, CO. TIPPERARY
FINE AMOUNT: €3,500
2. HARTY, DANIEL SHANE
ADDRESS: 59, ORMOND STREET, NENAGH, CO. TIPPERARY
3. O'REILLY, MARTIN
ADDRESS: BALLINREE, CASHEL, CO. TIPPERARY
FINE AMOUNT: €2,500
Part 1: Court Determinations
Court Determination of Penalty
Subject to certain criteria, in settlement cases where there is no agreement to a penalty, or a person fails to pay an agreed penalty, the Court determines the penalty. Details are published when the Court determined penalty exceeds 15% of the total tax (where the total amount of tax only exceeds €50,000) and a qualifying disclosure has not been made:
There were three such cases in the 3-month period to 31 March 2023, with fines totalling €226,142.
Court imposed fine, imprisonment or other penalty
Details are published when a fine or other Court penalty is imposed in respect of tax or duty offences. Court penalties may include imprisonment, partly suspended or suspended sentences, community service in lieu of imprisonment, and closure orders.
Part 2: Settlements
Settlements are published when the extensive voluntary disclosure options are not availed of and the default arises because of careless or deliberate behaviour:
19 cases are published today and €7.3 million is the total settlement amount in these cases. 18 cases exceeded €100,000.
Of which, 6 cases exceeded €500,000.
3 are cases in which the settlement was not fully paid as at 31 March 2023.
€993,537 was the amount unpaid as at 31 March 2023. Revenue vigorously pursues collection/enforcement of unpaid settlements.
In some cases, collection/recovery of the full unpaid amount will not be possible (for example, company liquidation).
In Part 2, one Tipperary company reached a settlement with Revenue after a Revenue Audit Case that found the under-declaration of PAYE/PRSI/USC and VAT.
The list states:
NAME: BARNE ACCESSORIES LIMITED
ADDRESS: BARNE, GLENBAWN, CLONMEL
OCCUPATION: TYRE WHOLESALER
TAX: €445,411
INTEREST: €237,803
PENALTIES: €119,170
TOTAL: €802,384