overstatement-of-certain-unallocated-tax-deposits

Resource: Overstatement of certain unallocated tax deposits

Field	Value
Data last updated	13 Meitheamh 2023
Metadata last updated	13 Meitheamh 2023
Created	13 Meitheamh 2023
Formáid	PDF
Ceadúna	Creative Commons Attribution 4.0
Has views	True
Id	feacf280-9808-42b0-a36e-b652dfddc28a
Mimetype	application/pdf
Notes	Unallocated tax deposits (UTD), recorded in the revenue account as a year-end liability, include receipts which cannot at the year-end be allocated to either a taxhead or taxpayer record. The audit of the 2021 revenue account found that the taxhead receipts for 2021 were understated by an estimated €32.5 million as audit tax settlements made by taxpayers were incorrectly included in the year-end UTD balance rather than being allocated to the relevant taxhead(s). The UTD year-end liability balance was overstated by the same amount.
Package id	f076aa58-678f-4c55-ad52-57f0dc276ae8
State	active
Cur síos	Unallocated tax deposits (UTD), recorded in the revenue account as a year-end liability, include receipts which cannot at the year-end be allocated to either a taxhead or taxpayer record. The audit of the 2021 revenue account found that the taxhead receipts for 2021 were understated by an estimated €32.5 million as audit tax settlements made by taxpayers were incorrectly included in the year-end UTD balance rather than being allocated to the relevant taxhead(s). The UTD year-end liability balance was overstated by the same amount.
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