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GAZETTE

SEPTEMBER 1988

Philips Pocket Memo

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PHILIPS BUSINESS SYSTEMS

Newstead.Clonskeagh,Dublin 14.Tel.693355.

PHILIPS

PHILIPS

I refer to your letter of 16 June,

1988, conce r n i ng VAT visits. This

may be an oppo r t une occas i on to

put on record for the information of

t he Society and its membe rs t he

general policy in relation to these

visits.

For normal visits involving an

examination of business records,

the usual notice is approximately

t w o weeks. In cases whe re t he re-

gistered person fails repeatedly to

co-operate by being on hand to pro-

duce t he records and answer ques-

tions, t he Inspector reserves t he

right to call w i t h o ut notice.

Persons w h o apply for registra-

t i on can expect a visit f r om an

Inspector to verify t he accuracy

and authenticity of their application

for registration. In these cases in-

spec t i on of records does not arise

(in many cases records do not

exist) and t he purpose of t he visit

is merely to verify t hat t he taxable

person exists and to obtain some

b a s ic i n f o r m a t i on a b o u t t h e

business. It is not cons i de r ed

necessary to give t w o weeks notice

of such calls and in any event to do

so could give rise to undue delay in

cases where registration is required

urgently.

Visits are also made to cross

c h e ck invoices issued by one

taxable person to another. These

chec ks usually involve only one or

t w o invoices and t hey normally

take approximately fifteen minutes.

It is not possible to give notice of

these calls since t he chec ks relate

t o the au t hen t i c i ty of t he invoice(s)

issued by t he first taxable person.

On arrival t he Inspector should

indicate t hat she/he w i s hes to

verify a limited number of invoices

and is not carrying out a comp r e-

hensive check of business records.

If such a call is made at an incon-

venient time, Inspectors are under

i ns t r uc t i ons to make an appoint-

ment if requested to do so by t he

taxpayer. In these cases the oppor-

tunity is usually taken at the agreed

date t o carry out a full audit of t he

business so t hat visiting resources

are used efficiently.

I hope t hat this explains bo th t he

general position as well as t he

bac kg r ound to t he particular case

wh i ch you brought to my notice.

Yours sincerely,

D. J. THORNHILL,

Ass i s t ant Secretary,

VAT & Capital Taxes.

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