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on 21 February 1923 by the
Revenue Commissioners Order 1923 which established the Revenue Commissioners to carry out the functions that the Commissioners of Inland Revenue and the Commissioners of Customs and Excise had carried out in the Free State prior to independence. The Revenue Commissioners
294:
In August 2016, Revenue became central to the proposed application of what would have been the largest recorded tax fine in history. Following an investigation of Apple's transfer pricing arrangements with
Ireland, the EU Commission initially found that Revenue had given rulings to Apple that
243:, were Charles J. Flynn, William Denis Carey and William T. O'Brien as chairman. The current Commissioners are: Chairman Niall Cody, and Commissioners Michael Gladney and Gerry Harrahill. According to its 2017 Annual Report, Revenue had 6,007 full-time equivalent staff in December 2017.
332:
for maritime patrols such as prevention of drug smuggling and illegal importation of other illicit goods into
Ireland. The two cutters, R.C.C. Suirbheir and R.C.C. Faire conduct patrols in Irish territorial waters and are assisted by the
595:
835:
315:
to avoid material amounts of Irish taxes on their Irish domestic investments (a purpose for which these SPVs were not created). Revenue was the effective regulator (and gatekeeper) of
Section 110 SPVs. Finance Minister
865:
543:
805:
591:
827:
722:
895:
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13 billion in State Aid. These findings were however rejected by Apple, Revenue and the Irish
Government, and the findings (and fine) were later overturned by the
857:
445:
626:
1033:
749:
539:
272:(LPT), an annual self-assessed tax charged on the market value of all residential properties in Ireland, has been collected by the Revenue Commissioners.
254:. The mission statement of Revenue is "to serve the community by fairly and efficiently collecting taxes and duties and implementing Customs controls".
380:
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A number of cases involving the
Revenue Commissioners have received widespread media attention and/or involved material funds:
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317:
682:
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261:(then referred to as Revenue and Social Insurance Number) to individuals. In 1991 it delegated a block of numbers to the
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Revenue consists of a chairman and two commissioners, all of whom have the status of secretary general as used in
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828:"'Vultures' minimise their tax bills – as State now appears to have delivered the sale of the century"
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210:, taxation and related matters. Though Revenue can trace itself back to predecessors (with the
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8:
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and uses a symbol of its gates as its logo, while its staff work in almost all of the 26
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1005:
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moved to address the abuse in the
Finance Act 2016 and increase Revenue's oversight.
211:
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in the United
Kingdom), the current organisation was created for the independent
1122:
240:
239:. The first commissioners, appointed by the President of the Executive Council
191:
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and on 19 June 2000, the issuing was transferred to the department entirely.
247:
451:
514:"RTÉ News – Feehily named as new Revenue chairman – New taxman is a woman"
858:"Loophole allowing Vulture Funds to pay almost no Irish profit tax shut"
719:"Revenue statement on EU commission decision on State aid investigation"
257:
From April 1979 until June 2000 Revenue had control of the issue of the
128:
19:
This article is about the Irish office. For the
Virginia office, see
120:
207:
124:
46:
888:"Michael Noonan to target vulture funds with €50m tax bill"
296:
969:"Revenue's new Customs Cutter RCC 'FAIRE' named in Dublin"
999:
683:"EU Commission Decision on State Aid by Ireland to Apple"
653:"Apple vs. the E.U. Is the Biggest Tax Battle in History"
746:"Ireland to join Apple in fight against EU tax ruling"
744:
Halpin, Padraic; Humphries, Conor (2 September 2016).
446:
Vehicle registration plates of the
Republic of Ireland
477:"S.I. No. 2/1923 – Revenue Commissioners Order, 1923"
1112:
566:"Press Release: Appointment of Revenue Commissioner"
175:
328:The Revenue Commissioners presently operates two
1249:
311:US distressed debt funds were found to be using
1099:Office of the Director of Corporate Enforcement
743:
1041:
1027:
150:Upper Yard, Dublin Castle, Dublin 2, D02 F342
772:"Apple has €13bn Irish tax bill overturned"
36:
1161:Belfast International Airport Constabulary
1034:
1020:
1004:
431:Corporation tax in the Republic of Ireland
516:. RaidiĂł TeilifĂs Éireann. 6 March 2008.
502:Revenue Commissioners history (1923–1932)
457:Republic of Ireland–United Kingdom border
16:Irish customs, excise and taxation agency
650:
51:Office of the Revenue Commissioners logo
1278:Government agencies established in 1923
1176:Northern Ireland Security Guard Service
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721:. Revenue Commissioners. 3 July 2017.
598:from the original on 23 September 2016
1015:
798:"Tax avoidance could run to billions"
752:from the original on 15 November 2016
663:from the original on 14 November 2016
572:from the original on 16 February 2012
540:"Appointment of Revenue Commissioner"
520:from the original on 18 January 2012
1283:Taxation in the Republic of Ireland
426:Taxation in the Republic of Ireland
306:
252:counties of the Republic of Ireland
13:
1258:Economy of the Republic of Ireland
1181:Police Service of Northern Ireland
898:from the original on 19 March 2018
868:from the original on 19 March 2018
838:from the original on 19 March 2018
808:from the original on 19 March 2018
725:from the original on 31 March 2018
699:from the original on 17 April 2018
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214:amalgamating its forerunners with
14:
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1232:Criminal Investigation Department
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778:from the original on 15 July 2020
651:Foroohar, Rana (30 August 2016).
546:from the original on 4 April 2018
106:Revenue Commissioners Order, 1923
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632:from the original on 13 May 2018
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206:agency responsible for customs,
45:
1263:Department of Finance (Ireland)
1104:Director of Public Prosecutions
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922:European Border and Coast Guard
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880:
850:
820:
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542:. Revenue.ie. 8 February 2018.
263:Department of Social Protection
1273:1923 establishments in Ireland
943:"Revenue's new Customs Cutter"
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610:
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558:
532:
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441:Deposit Interest Retention Tax
259:Personal Public Service Number
1:
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1084:DĂşn Laoghaire Harbour Police
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7:
1237:Ulster Special Constabulary
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21:Commissioner of the Revenue
10:
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1212:Londonderry Borough Police
1207:Dublin Metropolitan Police
1171:Ministry of Defence Police
1043:Law enforcement in Ireland
774:. BBC News. 15 July 2020.
592:"The Sunday Business Post"
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65:21 February 1923
18:
1227:Royal Ulster Constabulary
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918:"Revenue Customs Service"
625:. April 2018. p. 8.
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114:Specialist jurisdictions
85:Jurisdictional structure
1217:Irish Republican Police
1137:Northern Ireland portal
223:are responsible to the
196:Na Coimisinéirà Ioncaim
100:Constituting instrument
90:Operations jurisdiction
38:Na Coimisinéirà Ioncaim
1202:Belfast Borough Police
1156:Belfast Harbour Police
1094:Criminal Assets Bureau
436:Criminal Assets Bureau
290:Apple's EU tax dispute
268:Since 1 July 2013 the
195:
37:
28:Law enforcement agency
1186:Royal Military Police
1089:Revenue Commissioners
1079:Dublin Harbour Police
1069:Military Police Corps
973:Revenue Commissioners
947:Revenue Commissioners
864:. 16 September 2016.
216:HM Customs and Excise
188:Revenue Commissioners
142:Operational structure
34:Revenue Commissioners
1166:Larne Harbour Police
594:. 18 November 2014.
246:Revenue is based in
237:Departments of State
225:Minister for Finance
161:Niall Cody, Chairman
1051:Republic of Ireland
894:. 11 October 2016.
335:Irish Naval Service
198:), commonly called
94:Republic of Ireland
834:. 21 August 2016.
692:. 30 August 2016.
619:Annual Report 2017
483:on 13 January 2014
301:EU's General Court
270:local property tax
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975:. 16 October 2009
862:Irish Independent
832:Irish Independent
802:Irish Independent
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212:Act of Union 1800
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1268:Revenue services
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804:. 24 July 2016.
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479:. Archived from
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307:Section 110 SPVs
220:Irish Free State
204:Irish Government
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155:Agency executive
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481:the original
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295:amounted to
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147:Headquarters
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756:14 November
748:. Reuters.
703:14 November
667:14 November
576:13 February
550:13 February
524:13 February
1252:Categories
463:References
410:50 tonnes
391:50 tonnes
69:1923-02-21
979:4 January
953:4 January
927:4 January
383:Suirbhéir
368:Suirbhéir
284:Apple Inc
202:, is the
77:Employees
902:31 March
896:Archived
872:31 March
866:Archived
842:31 March
836:Archived
812:31 March
806:Archived
776:Archived
750:Archived
729:31 March
723:Archived
694:Archived
661:Archived
627:Archived
596:Archived
570:Archived
544:Archived
518:Archived
420:See also
337:and the
231:Overview
134:Taxation
129:gambling
1195:Defunct
1063:Reserve
782:15 July
602:16 July
487:6 March
370:-class
200:Revenue
176:revenue
169:Website
121:Customs
67: (
350:Image
347:Class
208:excise
125:excise
62:Formed
697:(PDF)
686:(PDF)
636:1 May
630:(PDF)
623:(PDF)
407:2009
402:Faire
388:2004
362:Type
353:Name
192:Irish
80:6,007
981:2017
955:2017
929:2017
904:2018
874:2018
844:2018
814:2018
784:2020
758:2016
731:2018
705:2016
669:2016
657:Time
638:2018
604:2015
578:2012
552:2012
526:2012
489:2012
400:RCC
381:RCC
186:The
127:and
450:UK
178:.ie
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297:€
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
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