Nothing in this world is certain, except death and taxes. The deadline for the former is unknown, and for the latter is November 13th. By then the self-employed must complete their annual self-assessment tax return on line. Revenue has made it easier for taxpayers that use Ros – its internet facility – to file and pay electronically. But those who wish to fill out a paper return, using a pen, find it harder, if not impossible, to do so.
The minority paper-based taxpayers risk financial penalties for any mistakes made. They also face an earlier deadline, October 31st, and they must pay their tax bill sooner than those who file online. Those filing paper returns are required to make their own tax calculations, and may well face a €250 fine if they fail to assess their own tax liability correctly. And where the taxpayer fails either to file or pay electronically, the penalty is €1,520 in each instance. But for those submitting their returns online, Revenue makes the tax calculation on the taxpayer’s behalf.
Since 2009, when Revenue first introduced mandatory electronic payments and filing of returns, the categories of taxpayers required to pay and file online have been expanded. But Revenue’s progress towards universal online filing of returns and payment of tax has been achieved more by forcing taxpayer compliance, rather than by the force of argument of the superior merits of electronic filing. Revenue allows few exceptions to its non-acceptance of paper-based tax returns – mental incapacity and lack of internet access are some.
The digital age has seen both public and private sector exploit the cost savings that advances in electronic communication have generated. Banks are closing branches, as their customers move – or are forced – to become online customers. Airlines, by their extensive adoption of the internet, whether for those booking or checking in for flights have made travel more difficult for the digitally-challenged minority, whose rights, as Revenue has shown, are all too easily disregarded.