Role of Revenue

  1. Overview
  2. Core business
  3. Organisation structure - divisional roles

Organisation structure - divisional roles

Revenue’s tax and customs operations are built around clearly-defined customer groups.

The largest businesses and wealthiest individuals are dealt with by our Large Cases Division. The next tranche of largest taxpayers outside of Large Cases Division are managed by seven ‘2nd tier’ districts. As well as having responsibility for managing compliance risks associated with higher risk taxpayers in their own region, some 2nd tier districts are also responsible for managing the compliance risk in certain sectors irrespective of the geographical location of those cases.

All other personal customers have their tax and duty affairs dealt with in the district in which they live.

All other business customers have their tax and duty affairs dealt with in the district in which the business is managed and controlled.

Office of the Revenue Commissioners - Senior Management Roles and Responsibilities.

 

There are 16 divisions in Revenue:

  • Corporate Services and Accountant General’s Division
  • Customs Division
  • Information and Communications Technology and Logistics Division
  • Planning Division
  • Revenue Solicitor’s Division
  • Investigations and Prosecutions Division
  • Collector General’s Division
  • Personal Taxes Policy and Legislation Division
  • Business Taxes Policy and Legislation Division
  • International Tax Division
  • Indirect Taxes Policy and Legislation Division
  • Border Midlands West Region
  • Dublin Region
  • East and South East Region
  • South West Region
  • Large Cases Division

Administration divisions

Corporate Services and Account General's (AGs) Division

  • Responsible for Revenue’s human resource management strategies, including:
    • workforce planning
    • recruitment
    • training and capability development
    • financial and information management
    • corporate reform
    • internal audit functions.
    • communications
    • Revenue's corporate strategy

This division is also responsible for the accounting and reporting of all taxes and duties collected by Revenue and associated banking functions.

Customs Division

This division is responsible for the development of policy, legislation and international functions for Customs.

Information, Communications Technology and Logistics Division

This division is responsible for enabling Revenue achieve its strategic business goals through the provision of secure, reliable and quality information and communications technology services and through innovation, adaptability and new advances in technology.

It is also responsible for the management and delivery of logistical services central to running Revenue.

Planning Division

This division is responsible for overseeing the development and implementation of innovative operational business policies, along with the design of new, enabling business processes. In addition, it is also responsible for performance measurement and reporting, statistics and economic research functions.

It also carries out evaluation of operational programmes and performance.

Investigations and Prosecutions Division

This division is responsible for the management, development and co-ordination of Revenue's investigations and prosecution activity.

Revenue Solicitor's Division

This division is responsible for providing comprehensive legal support services for Revenue including in the conduct of litigation and appeals and in the prosecution of criminal offences.

Collector General's Division

This division is responsible for the collection and lodgement of the major taxes.

It is also responsible for the implementation of debt management programmes, including appropriate interventions to maximise timely compliance and for enforcement action against those who fail to comply.

Revenue Legislation Services

International Tax Division

This division is responsible for engagement with European Union (EU) and the Organisation for Economic Co-operation and Development (OECD) on direct taxation, including participation in, and appropriate responses to, the OECD or G20 Base Erosion and Profit Shifting (BEPS) project; expanding and updating Ireland’s tax treaty network; transfer pricing-related, case-specific, mutual agreement procedures (MAP) and advance pricing agreement (APA) negotiations with other tax authorities, together with participation in OECD and EU transfer pricing policy development; ensuring Revenue is seen to provide, and receives, taxpayer-related information in accordance with exchange of information (EOI) agreements.

Personal Taxes Policy and Legislation Division

This division is responsible for the development of personal tax and capital taxes policy at national and EU level.

This division is also responsible for managing policy, legislation and interpretation functions for personal and capital taxes (excluding Capital Gains Tax (CGT)).

Business Taxes Policy and Legislation Division

This division is responsible for the policy, legislation and interpretation functions for CGT, Corporation Tax (CT), incentives, financial services and other business taxes.

Indirect Taxes Policy and Legislation Division

This division is responsible for the development of indirect tax policy at national and EU level and for ensuring the efficient and effective administration of Value-Added Tax (VAT), Excise and Vehicle Registration Tax (VRT).

Regions

There are four Revenue regions. Each region is responsible for all customer service, compliance and audit functions relating to customers resident in and businesses managed and controlled within those regions. Regions are sub-divided into Revenue districts.

Border Midlands West (BMW) Region

This region is responsible for the management and development of service and risk-based compliance functions relating to customers resident in, and businesses managed and controlled in, the BMW Region.

It is also responsible for implementing customs controls in the BMW Region and for the following national functions:

  • Central Repayments Office (Monaghan)
  • VIES, Intrastat and Mutual Assistance (VIMA) Office (Dundalk)
  • Revenue Online Service (ROS) Helpdesk (Castlebar)
  • National Prosecutions and Seizures Office (Bridgend).

Dublin Region

This region is responsible for the management and development of customer service and risk-based tax and duty compliance functions in the Dublin Region. This includes the operation of customs controls in Dublin Airport, Dublin Port and the Dublin Mail Centre and the administration of the National Stamp Duty Office.

East and South East Region

This region is responsible for the management and development of service, compliance and audit functions relating to customers resident in, and businesses managed and controlled in, the East and South East Region. It is also responsible for the Central Vehicle Office, the National Excise Licensing Office and the Portlaoise Mail Centre.

South West Region

This region is responsible for the management and development of customer service and risk-based tax and duty compliance functions in the South West Region, including the national responsibility for the Maritime Unit and the Deep Rummage Team.

Large Cases Division

This division is responsible for the management and development of service, compliance and audit functions relating to the largest businesses and wealthiest individuals in the State and for challenging tax avoidance transactions using the general anti-avoidance rule.