• Assistance to the NRA Large Taxpayer Unit and the NCA Excise Control Staff

Crown Agents is assisting the NRA (Revenue Agency) and NCA (Customs Agency) to expand the initiative aimed at enhancing the operational control of large Excise taxpayers. This includes support for a programme of simultaneous audits to large taxpayers in the alcohol, tobacco and oils business sectors. Crown Agents’ advisors will also assist with development and implementation of an annual plan for these audits.

• Assistance with Enhancing Excise Controls

Crown Agents is supporting the creation of a shared excise database for the NCA intelligence, investigation and control units and providing training to relevant staff. Regional excise and post clearance control teams are being supported in the development of control techniques and assistance is being provided in the organisation of exercises to target high-risk businesses.

• Assistance with Enhancing the Capacity of the NCA Mobile Teams and the National Control and Coordination Unit

Crown Agents is supporting the introduction of enhanced communication and reporting procedures between the relevant units within the NCA. Amongst the main objectives is greater use of the mobile teams to target excise fraud. Crown Agents is supporting the deployment of the teams on audit control work and the re-allocation of resources to target excise goods. The advisors are also facilitating closer cooperation between the NCA, the NRA and the Ministry of Interior.

• Support for the Investigation, Intelligence & Analytical Functions across Agencies and relevant Ministries with responsibility for fiscal matters

Crown Agents is supporting the practical implementation of information exchange mechanisms, including the process and the mechanism to facilitate the NRA and NCA analytical teams to exchange information across agencies. Crown Agents is providing assistance to help use all information to identify and coordinate action against risks to State revenue. The advisors are supporting the identification of joint fraud risks and joint operational activity against identified threats.

Crown Agents is also actively supporting the restructuring of the NCA Intelligence and Investigation Unit and the development of systems to provide for regular monitoring of the existing risk profiles.

• Advice on the Further Development of NRA Capacity to Identify Revenue Fraud

Crown Agents is providing support and advice to the NRA, in order to develop sound compliance risk management practices. This includes assistance with the target selection process and its use to direct all other operational control activity, as well as advice on the application of best practices in risk management. Crown Agents is supporting inter-agency cooperation for the development of comprehensive strategies for prosecution of the perpetrators of large-scale false VAT refunds and for pursuing revenue debts. Crown Agents’ advisors are also providing training in a number of important revenue areas.

• Assistance to the Joint National and Regional Coordination Councils of the NRA and the State Prosecutor’s Office

Crown Agents is supporting the further development of the network of joint national and regional coordination councils. They are very important for the successful prosecution of seriously non-compliant taxpayers and the objective is to help to maximise the effectiveness of their strategies and joint responses to identified tax problems. The network is a critical forum for developing strategies to combat key concerns such as tax evasion schemes and false VAT refund schemes.

• Assistance with the VAT Check and Audit Function

Crown Agents is assisting the NRA to introduce enhanced techniques for identification of concealed turnovers. This includes training of staff in the use of invigilation and credibility techniques to verify the accuracy and completeness of tax returns, and to identify potential tax evasion and false VAT refund claim cases.

• Advice on the Effective Application of the VAT Registration System

Crown Agents is supporting the development of joint measures to strengthen controls over the VAT Registration system, including establishment of a multi-agency team to deter and disrupt registration of false businesses. Proposals for further optimisation of the existing pre-registration and post-registration control systems will also be made.

• Assistance with the Development of Flexible NRA Assurance Teams

Crown Agents continues to support national compliance campaigns utilising NRA officers from around the country. Assistance is also being provided for the evaluation of compliance levels and development of intensive and sustained programmes of checks on a group of seriously non-compliant taxpayers.

• Assistance with the Enhancement of the Systems of Debt Management and Revenue Collection

Crown Agents continues to assist the Ministry of Finance and its sub-agencies with the process of write-off of revenue debts. Crown Agents is also supporting the development of business processes to ensure compliance with the requirements of the European System of Accounts (ESA 95) and Eurostat.