Dáil Éireann debate -
Tuesday, 24 Jun 2003

Vol. 569 No. 3

Written Answers. - Tax Certificates.

Bernard J. Durkan

Question:

202 Mr. Durkan asked the Minister for Finance when a P45 for the year ending 31 December 2002 will issue in the case of a person (details supplied) in County Kildare who worked for a company (details supplied) which has since ceased operation; if a P21 can also issue for the full year in this matter; and if he will make a statement on the matter. [17652/03]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners that, as the company in question has ceased operation, a P45 cannot issue. However, the company sent details of the taxpayer's pay and tax for 2002 to the inspector of taxes. A P21 based on that information will issue to the taxpayer on 24 June 2003.