@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix vcard: <http://www.w3.org/2006/vcard/ns#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://dgi5.staging.derilinx.com/dataset/f076aa58-678f-4c55-ad52-57f0dc276ae8> a dcat:Dataset ;
    dct:created "2023-06-13T14:47:10"^^xsd:dateTime ;
    dct:description """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.   \r
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."""@en,
        ""@ga ;
    dct:identifier "f076aa58-678f-4c55-ad52-57f0dc276ae8" ;
    dct:issued "2023-06-13T14:47:10"^^xsd:dateTime ;
    dct:language <http://publications.europa.eu/resource/authority/language/ENG> ;
    dct:modified "2023-06-13T14:47:41"^^xsd:dateTime ;
    dct:publisher <https://dgi5.staging.derilinx.com/organization/50f7ed23-a40c-4c11-8bc4-81535a566550> ;
    dct:rights [ a dct:RightsStatement ;
            skos:prefLabel """All Office open data is published using the CC by 4.0 license.\r
The Office of the Comptroller and Auditor General does not authorise any user to have exclusive rights to re-use of its information. You may re-use the information on this website free of charge in any format.\r
""" ] ;
    dct:title "Overstatement of certain unallocated tax deposits" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "Paula O'COnnor" ;
            vcard:hasEmail <mailto:Paula.OConnor@audit.gov.ie> ],
        [ a vcard:Organization ;
            vcard:hasTelephone "+35318638718" ] ;
    dcat:distribution <https://dgi5.staging.derilinx.com/dataset/f076aa58-678f-4c55-ad52-57f0dc276ae8/resource/feacf280-9808-42b0-a36e-b652dfddc28a> ;
    dcat:keyword "Revenue",
        "audit settlements",
        "unallocated amounts",
        "unallocated tax deposits" ;
    dcat:landingPage <https://www.audit.gov.ie/en/find-report/publications/2022/17-overstatement-of-certain-unallocated-tax-deposits.pdf> ;
    dcat:theme <Economy>,
        <http://publications.europa.eu/resource/authority/data-theme/ECON> .

<http://publications.europa.eu/resource/authority/language/ENG> a dct:LinguisticSystem .

<https://dgi5.staging.derilinx.com/dataset/f076aa58-678f-4c55-ad52-57f0dc276ae8/resource/feacf280-9808-42b0-a36e-b652dfddc28a> a dcat:Distribution ;
    dct:format [ a dct:IMT,
                dct:MediaTypeOrExtent ;
            rdfs:label "PDF" ;
            rdf:value <https://www.iana.org/assignments/media-types/application/pdf> ] ;
    dct:issued "2023-06-13T14:47:41"^^xsd:dateTime ;
    dct:modified "2023-06-13T14:47:41"^^xsd:dateTime ;
    dct:title "Overstatement of certain unallocated tax deposits" ;
    dcat:accessURL <https://www.audit.gov.ie/en/find-report/publications/2022/17-overstatement-of-certain-unallocated-tax-deposits.pdf> ;
    dcat:downloadURL <https://www.audit.gov.ie/en/find-report/publications/2022/17-overstatement-of-certain-unallocated-tax-deposits.pdf> ;
    dcat:mediaType <https://www.iana.org/assignments/media-types/application/pdf> .

<https://dgi5.staging.derilinx.com/organization/50f7ed23-a40c-4c11-8bc4-81535a566550> a foaf:Agent,
        foaf:Organization ;
    foaf:name "Office of the Comptroller & Auditor General" .