Irish Revenue has published eBrief 23/17, announcing the update of the Code of Practice for Revenue Audit and other Compliance Interventions. The Code provides guidelines covering several areas of compliance interventions, including an overview of intervention types, regularization of tax and duty defaults, audit procedures, intervention finalization, prosecution, and specific rules for tax avoidance.
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Code of Practice for Revenue Audit and other Compliance Interventions
The Code of P…