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This chapter reviews Revenue's decision in March 2020 to suspend the six monthly periodic reviews of the tax clearance status of businesses.

This report examines the impact on the Social Insurance Fund (SIF) of the misclassification of workers, by reviewing the guidance in place to determine employment status, the extent of self-employment in the economy and compliance activity undertaken by the Department of Social Protection and the Office of the Revenue Commissioners.

The Mini One Stop Shop (MOSS) was introduced in 2015 for the payment of VAT on telecommunications, broadcasting and electronic services. It was a voluntary scheme which traders could register for to avoid the requirement to register for VAT in each relevant member state. In 2021, Revenue collected €3 billion on behalf of other member states via the VAT MOSS scheme. Up to 2019, member states were permitted to retain a portion of the tax collected under the union scheme on behalf of other member states. Revenue retained just over €812 million in this regard.

This report summarises transactions in 2020 on the Exchequer Central Fund, highlighting key trends; key assets and liabilities of the State and the national debt; and future commitments in relation to public private partnerships and other liabilities in place at the end of 2020.

This examination sought to identify if the controls over the assessment and collection of Insurance Compensation fund levies are effective and if the financial reporting in respect of the fund is adequate.

This report summarises transactions in 2019 on the Exchequer Central Fund, highlighting key trends; the key assets and liabilities of the State and the national debt; and future commitments in relation to public private partnership arrangements in place at the end of 2019.

This report examines the management of the tax appeal process, provides analysis on the value of tax under appeal, the outcome of appeal cases and the time under appeal. It also reviews progress in implementing the recommendations of a 2018 review of the Tax Appeals Commission.

This report outlines the overall administration of film relief, reviews the Department of Culture, Heritage and the Gaeltacht’s approval mechanisms, examines the administration of this relief by Revenue and reviews the business case underpinning film relief. Tax relief for investment in films (film relief) was first introduced in Ireland in the 1980s. 337 projects were granted relief totalling €273 million in the period 2015 to 2018, reducing corporation tax receipts by an equivalent amount.

Revenue’s self-assessment compliance regime includes audit interventions (such as audits and investigations) and non-audit interventions (such as assurance checks, aspect queries and profile interviews). The report reviews controls over compliance interventions and the agreement and collection of tax settlements.

This report summarises the transactions on the Central Fund and highlights some key trends. Because the Finance Accounts do not inlcude a balance sheet, the summary position in relation to key assets and liabilities, including the national debt, is also set out.