CHAPTER 4 Collector General

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CHAPTER 4 Collector General

Role of the Division:

The Division has responsibility for the collection andlodgement of the major taxes, plus many of the smaller taxes, namely:

 Value Added Tax

 Income Tax

 Capital Gains Tax

 Corporation Tax

 PAYE/PRSI/USC

 Professional Services Withholding Tax

 Relevant Contracts Tax

 Local Property Tax

 Dividend Withholding Tax

 Deposit Interest Retention Tax

 Investment Undertaking Tax

 Life Assurance Exit Tax

 Special Portfolio Investment Account

 Relevant Tax on a Share Option.

 Solid Fuel Carbon Tax

In addition it ensures that pursuit mechanisms are in place for those who fail to comply.

The Division also has responsibility for:

 Tax Relief at Source schemes

 Nursing Home Support Scheme

 European Communities Mutual Assistance in relation to tax recovery

 Diesel Rebate Scheme

 Environmental Levy

 Tax exemption scheme for Charities & Sports Bodies

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Structure of the Division:

Collector General Division

HRM, Decemtralisation, Charities and

Int. Claims

Debt and Compliance Management Branch

Insolvency and Debt Management Branch Technical and Customers Services Branch Payment Accounting and

Banking

Risk Management Branch

Management Services and IT Planning Branch

Ennis

Local Property Tax

Nenagh

Charities, International claims, Dividend Withholding Tax, P35 employer Helpline and Debt Management

Newcastle West

P35 Queries and Debt Management

Kilrush

Direct Debit and Debt Management

Listowel

Minor Taxes and Debt Management

Dublin

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The Limerick Office is responsible for - Debt Management, Insolvency, Risk Management Customer Services, Payment Accounting/Banking, Management Information Services, IT Planning, Technical Services, TRS, HRM, Training.

 Debt management through maintenance and improvement of compliance levels and reduction of arrears through case working

 Management of Insolvency Cases

 Management of the enforcement function including in particular, management of Revenue’s relationship and contact with external solicitors and sheriffs.

 Management and on-going development of the Phoenix and Commonality programmes which focus on systematic abuse of limited liability

 Reporting to the Board on all write-off decisions and liaison with Internal Audit on write off.

 Providing a first point of telephone contact to all customers of the Division

 Ensuring the tax clearance system under Standards in Public Office Act 2001 legislation operates smoothly and in accordance with internal controls and Business Plan Targets

 Analysis of and response to all requests for phased payment arrangements arising outside the caseworking environment

 Payment accounting and banking.

 Pay and File of taxes online.

 Provision of timely and comprehensive management information and statistics

 Planning and development of information technology within the Division

 Ensuring that the Collector-General’s changing business needs are enabled and enhanced by advances in IT

 Identifying legal changes that will assist collection, and ensuring such changes are introduced

 Tax Relief at Source

 Management of building and accommodation issues for the Division

 Staff assignment and staff services in the Collector General’s Division

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The Ennis Office is responsible for Local Property Tax.

 The compilation of an LPT property register and updating conveyances

 The processing of returns and application of payment

 Customer service for LPT – phone calls and processing correspondence

 Active compliance on LPT

The Nenagh Office is responsible for Charities, International Claims, Dividend Withholding Tax, P35 Employer Helpline and Debt Management.

 The operation of the tax exemption scheme for Charities and Sporting Bodies

 The processing of claims for repayment of tax by non-resident taxpayers

 Operation of the Employer’s P35 Helpline

 General administration of the Dividend Withholding Tax scheme

The Newcastle West Office is responsible for P35 Queries and Debt Management.

 Assisting employers in meeting their tax obligations promptly, and processing and balancing the annual P35 returns efficiently

The Kilrush Office is responsible for Direct Debit and Debt Management.

 The management and processing of direct debits

 The operation of the direct debit 1890 line

The Listowel Office is responsible for minor taxes and Debt Management.

 Supplying the Department of Social Protection with PRSI contribution details on schedule

 Management of the collection of Professional Services Withholding Tax, Deposit Interest Retention Tax, Investment Undertaking Tax, Life Assurance Exit Tax and Solid Fuel Carbon Tax.

 Collection agent for Nursing Home Support Scheme

 Collection of Environmental Levy

The Dublin Office is responsible for Insolvency and Debt Management.

 Management of insolvency and examiner cases

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Delivery of Service:

Service is directed to all taxpayers, other Government Departments and other Divisions of Revenue.

For list of Collector General Contacts see end of this chapter.

Classes of Records:

Debt Management

 Details of transactions, correspondence, returns and payments with, and from taxpayers

 Debt Management Developments

 Technical and Administrative Records regarding debt management developments and initiatives.

Instructions & Guidelines

 Casework Guidelines

 Procedural Instructions

 Procedural Practices

Office Administration

 Business Planning

 Comptroller & Auditor General

 Freedom of Information requests

 Internal Audit and EU Auditor Queries

 Parliamentary Questions (Dail Questions)

 Personnel/Office Management

 Private Secretary Representations

 Statistical Reports

 Systems Development

 Taxation matters generally related to collection

 Technical evaluations.