Revenue Commissioners

Definition

The Revenue Commissioners, often referred to simply as Revenue, is the Irish government agency responsible for the assessment and collection of taxes and duties in Ireland. 

What is the Revenue Commissioners?

Revenue is responsible for collecting various taxes and duties imposed by the Irish government, including income tax, value-added tax (VAT), corporation tax, excise duties, customs duties, capital gains tax, and local property tax (LPT). It collects revenue from individuals, businesses, and other entities through a combination of self-assessment, withholding taxes, and direct payments.

Additionally, Revenue administers the Irish taxation system by assessing tax liabilities, processing tax returns, issuing tax assessments, and enforcing tax compliance. It provides guidance and support to taxpayers on tax matters, assists with tax registration and filing requirements, and conducts audits and investigations to ensure compliance with tax laws and regulations.

Revenue oversees customs and excise duties on goods imported into and exported from Ireland. It monitors international trade, enforces customs regulations, and conducts inspections to prevent smuggling, fraud, and other illegal activities related to cross-border trade.

Furthermore, Revenue enforces tax laws and regulations through a combination of detection and enforcement measures. It conducts risk-based compliance interventions, audits, and investigations to identify non-compliance, tax evasion, and fraud, and takes enforcement actions, including penalties against offenders.