123. Deputy Pat Rabbitte asked the Minister for Finance further to Parliamentary Question No. 152 of 6 May 2015, the number of times in each of the past ten years a penalty was imposed on an employer under section 987 of the Taxes Consolidation Act 1997, as amended, for failure to comply with regulations under Chapter 4 of Part 42 relating to the collection and recovery of income tax under the pay as you earn system, in circumstances where a failure to keep and maintain a register of employees or to deduct and remit income tax in relation to employees arose from a misclassification by the employer of employees as being self-employed; the number of times an employer was prosecuted under section 1078 of the Taxes Consolidation Act, as amended, for knowing or wilful delivery or issuing of incorrect returns, statements, accounts or invoices, entailing a representation by the employer that certain employees were self-employed; and if he will make a statement on the matter. [19405/15]

Summary

123. Deputy Pat Rabbitte asked the Minister for Finance further to Parliamentary Question No. 152 of 6 May 2015, the number of times in each of the past ten years a penalty was imposed on an employer under section 987 of the Taxes Consolidation Act 1997, as amended, for failure to comply with regulations under Chapter 4 of Part 42 relating to the collection and recovery of income tax under the pay as you earn system, in circumstances where a failure to keep and maintain a register of employees or to deduct and remit income tax in relation to employees arose from a misclassification by the employer of employees as being self-employed; the number of times an employer was prosecuted under section 1078 of the Taxes Consolidation Act, as amended, for knowing or wilful delivery or issuing of incorrect returns, statements, accounts or invoices, entailing a representation by the employer that certain employees were self-employed; and if he will make a statement on the matter. [19405/15]

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• Tax Avoidance

  xml · EN · 19 May 2015

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