Bank account interest vs DIRT vs residency vs foreign revenue.

CiniO

I'm have a little bit of problem.
Between 2005 and 2008 i had an personal account with one of Irish banks (AIB).
I was only spending 2 max 3 months a year in Ireland at those times, so I was not resident in Ireland. My address set up with bank was a foreign address (in Poland). Since 2008 I'm fully resident in Ireland.

Anyway - recently I got a letter from Polish revenue, asking me to pay overdue tax on interest (DIRT) for years 2005 to 2008. I rang them, and lady seemed to be very confused, as she said they got information from some organisation, probably in UK - called AIB, about interest I gained with them, and as so I'm liable to pay DIRT on them in Poland, as according to that organisation I was resident in Poland at that time.

All makes some sence, except from it's no UK but Ireland, and AIB is not and organisation but bank. So I assume AIB must have sent all information about my interest for 2005 - 2008 to polish revenue.

She said (lady from Polish revenue) it was something like 13 euros on interest. DIRT in Poland is of 19% rate, so to pay is only couple of euros. But it's up to me to find out exactly how much (in my opinion it's ridicalous, but that's how it is).

I checked all my bank statements (i luckily had all them) and it shows that I received only something like 7 euros on interest between 2005 and 2008. And there was no DIRT paid on it (according to statements). Since I changed address to Irish address in 2008, all statements include DIRT.
My understanding is that before that I was not paying DIRT in Ireland, due to fact I was not resident here. And that makes it understandable why Polish revenue wants me to pay it there.

So to find out all details I went to AIB, and asked them what kind of information they provided for Polish revenue concerning myself, as Polish revenue states it's something around 13 euros in interest, but from my statement it show it was only around 7.
I was told by customer advisor in bank, that it is impossible that I didn't pay DIRT in Ireland even I had foreign address, and he printed a certificates of interest for all mentioned years. All these certificates show that I paid DIRT in Ireland. It's all totally messed up. If I compare these certs with my statements, it looks like that in some years I did pay DIRT, and in some I didn't. F.E in 2005 interest cert, amount shown after DIRT, is the same as on my statements from that period of what I received. But for 2006 on my interest cert amount before DIRT is the same as on statements. All that doesn't make any sense together. And I absolutely can't figure out how Polish revenue could get information about something around 13 euro of interest to be paid tax on.

The question here is - can I request from AIB somehow an information of exact details what they have sent to Polish revenue? Customer advisor told me they don't keep track on such things, which seems to be unbelievable.

All thing seems a bit funny considering it's all about couple of euros, but Polish revenue is threating me with big penalties if I don't sort it out properly.

Any advice will be greatly appreciated.