1. Dealing with tax professionals to achieve improved compliance with the law Denis Graham, Assistant Secretary Revenue Commissioners

2. Introduction n Majority of taxpayers use tax professionals n Key influencers of tax compliance behaviour of clients n Positive or negative influence n Role in shaping tax system n Role in forming public opinion

3. Our Strategy n Statement of Strategy 2005 - 2007 n “To ensure that everyone complies with their tax and customs responsibilities” n Building relationships and partnership strategy n Support, service, consultation the norm

4. Ireland’s Tax System n Direct, indirect taxes, customs and duties n Self - assessment n 460,000 self -employed n 130,000 limited companies n 1.8 m PAYE taxpayers who don’t file

5. Revenue Commissioners n 6,500 employees n Single tax and customs organisation n Corporate Governance n Recent major organisational restructuring

6. Our Tax Professionals n Wide range and variety of functions n Self-employed n PAYE taxpayers - low representation n 5,000 registered with Revenue n Lawyers - v - Accountants

7. Regulation n Indirect regulation by Revenue n Recent reforms n Companies (Accounting & Auditing) Act, 2003 n IAASA n Aiding and abetting offence - Finance Act, 2005 n Prosecution of offences

8. Influencing Compliance Behaviour n Key influencers n Non-compliance costs money n Reduced administration costs n Our strategy to provide support services n Voluntary compliance easier

9. Support for Tax Professionals n New Structure n Information Tools n Technology n Fair Procedure

10. New Structure n One stop shop for all taxes n Special contact points for tax professionals n Contact locator

11. Information Tools n Clear and timely communication u Website - Tax Professionals page u E-brief u Tax Briefing magazine

12. Tax Briefing Magazine

13. Exploiting Technology n Revenue on line service u Better and faster service u Reduced costs

14. Fair Procedure n Internal and External Review n Audit Code of Practice

15. Consultation n More effective administration n Mutual self-interest for common sense and clarity n Practical perspectives

16. Consultation n Formal Work Group - TALC n Tax Administration and Liaison Committee n Created in 1989 n Main objectives n Subcommittees

17. Consultation - TALC n Examples u Code for Revenue Auditors u Statement of Strategy 2005- 2007

18. Consultation n Joint Conferences n “Dealing with Challenging Times”

19. Benefits of Approach to Revenue Benefits of Co-operative Approach to Revenue n Promoting and fostering a pro-compliance Culture n Catalyst and Facilitators of change

20. Examples n Move to self-assessment n On-line filing service – ROS n Organisational restructuring

21. Challenges Ahead n Tax Planning/Avoidance n Co-operative Compliance Frameworks n Integrated view of Revenue risk n More professional regulation n Legacy business

22. Conclusion n Tax professionals offer a critical view n Key stakeholders - a sense of ownership in tax system n Partnership approach prevents distrust n Relationship has helped in building public confidence n Paying tax will never be popular

23. "To tax and to please, no more than to love and to be wise, is not given to man" Edmund Burke, On American Taxation, 1775, Graduate of Trinity College, Dublin.

24. THANK YOU