The main focus of the Revenue's annual report was naturally on the collection of taxes and the pursuit of defaulters. However, for most taxpayers - and these are the compliant taxpayers - the most important issue is how quickly, and efficiently, the Revenue deals with tax returns, correspondence, and refunds. So how does it perform?
At the beginning of 1998, the Revenue took the unprecedented step of publishing a booklet, setting out in detail the standard of service taxpayers could expect. That took account of the quality service principles identified by the customer service working group under the Government's strategic management initiative. Judging the performance against its own standards, the results overall were very satisfactory. Clearly, set standards are a spur for greater efficiency.
But the results varied considerably. These ranged from 100 per cent down to a low 23 per cent.
Correspondence. The Revenue's standard was to reply to 100 per cent of routine matters within 20 (working) days; the outcome was a high 96 per cent. All complex correspondence was to be replied to within 30 days and here the result was 86 per cent.
PAYE repayments (current year). The standard was to refund 80 per cent within 10 days (result: 76 per cent). All the refunds were to be made within 20 days (95 per cent).
Income tax repayments. The standard was to refund 80 per cent within 20 days (74 per cent) and 100 per cent within 40 days (96 per cent).
Corporation tax repayments. The standard was to refund 80 per cent within 20 days (78 per cent) and 100 per cent within 40 days (97 per cent).
VAT repayments. The standard was to refund 85 per cent within 10 days (80 per cent) and 100 per cent within 30 days (88 per cent).
Processing corporation tax returns. The standard was to process 90 per cent within 20 working days (79 per cent) and 100 per cent within 30 days (89 per cent).
Stamp Duty - adjudication and straight stamping. The standard was to cover 80 per cent received by post within five days (23 per cent), 90 per cent within 10 days (68 per cent), and 100 per cent received in the public office stamped on day of presentation (100 per cent).
Stamp Duty - companies' capital duty. The standard was to process 100 per cent within five days (100 per cent).
Stamp Duty - composition duty and levies. The standard was to process 80 per cent within five days (80 per cent) and 90 per cent within 10 days (90 per cent).
Stamp Duty - Crest. The standard was to refund 90 per cent within 10 days (90 per cent) and 100 per cent within 30 days (100 per cent).
That partial list would have been unthinkable a number of years ago. Dealing with the Revenue then was often considered a nightmare by many taxpayers as they faced unidentified tax inspectors who were unresponsive. Now there is a genuine and open approach which must help in the efficient collection of taxes - thereby releasing manpower to deal with the tax delinquents. The Revenue describes the standards as "ambitious" and "demanding", given the huge growth in the overall volume of its business and the cyclical nature of the work, resulting in a busy peak period "which we acknowledge will make achievement of standards difficult". Clearly some of the standards set by the Revenue are not ambitious enough; why, for example, should routine correspondence not be replied to within seven to 10 days, instead of 20 days?
Nevertheless, it is moving forward. The plan is to achieve targets and improve others. It is installing a new monitoring system to provide a time measurement in responding to calls at its switchboards; a very necessary move. Other State bodies could learn from the new openness, and the set standards, at the Revenue.
