Sir, I am extremely concerned at the discussion I have heard over the last few days, in relation to the protection given by the 1993 Tax Amnesty to alleged drug dealers and organised crime. Our politicians appear to have given up on the possibility, that they can use the safeguards (in the Act to examine the affairs of these individuals. I would point out the following provisions:
Section 2 states that a declaration must be made to the effect (that the activity from which the income arose was not an illegal source.
Section 4 provides a number of circumstances where the benefits obtained under either the incentive amnesty or the general amnesty may be withdrawn. These include:
- Where an individual did not make a correct tax return for 92/ 93 on time.
- Where a declaration made by a taxpayer to the Chief Special Collector is proven to be false.
- Where the full amount remitted by the taxpayer under the general amnesty was less than the full amount of the arrears due.
Section 5 deals with the reopening of a case and this can be done when an inspector of taxes takes the matter to the Appeal Commissioners and can show to their satisfaction that because of either:
- Enquiries made in relation to the tax liability of the individual up to the period 6-4-91, or
- Because of other reasonable grounds, he feels that the declaration made was not a full and true one, the Appeal Commissioners may hold that there were such reasonable grounds and the inspector may continue his investigation.
Section 7 provides that the Comptroller and Auditor General and the accounting officer of the Revenue Commissioners are to be given such information as is necessary for them to check that the amnesty has been operating in a correct manner.
As far as I am aware the only provision tested to date was Section 7 when the Comptroller and Auditor General did attempt some years ago to establish whether the amnesty had been, properly administered. He had expressed concern that the amnesty was being availed, of many months after the final date provided under the Act. I understand that all his attempts to do the job were blocked. I considered this to be most serious at the time and it now takes on a greater significance when we are being told that other safeguards built into the Act also mean nothing.
I would like our politicians and civil servants to look again at the amnesty legislation and stop using it as an excuse - read it again. It is the will rather than the legislation which is defective.
It would appear to me that we have a problem of attitude in this country rather than necessarily a lack of legislation. It is fear or apathy that prevents the relevant authorities from using legislation against the people for whom it was intended? Instead it would appear to me that it is only used against safer targets, like you and me. It is only necessary to speak to any taxpayer already within the system abut his/her experiences of revenue audits to know that pressure can be exerted to maximum effect when the Revenue are operating from a position of safety. I would be most interested to know if our drug dealers experience the same treatment from our officials. - Yours, etc.,
66 Highfield Road,
Rathgar,
Dublin 6.