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Dáil Éireann debate -
Wednesday, 15 Jun 1966

Vol. 223 No. 4

Ceisteanna—Questions. Oral Answers. - Turnover Tax Returns.


asked the Minister for Finance if he is aware of the fact that inspectors from the Revenue Commissioners are insisting on itemised accounts from shopkeepers relative to their return for the turnover tax; and if, such being the case, he will consider issuing orders to the inspectors not to insist on this procedure as shopkeepers have neither the staff nor the facilities to produce such detailed accounts.

Persons who are accountable for turnover tax are obliged by law to keep certain records to enable them to make their monthly returns. I understand that the Revenue Commissioners do not insist upon itemised accounts of taxable sales but where a trader claims that some part of his turnover is exempt, they ask for sufficient detail to substantiate the claim for exemption.

I do not propose to request the Revenue Commissioners to alter their arrangements for administering the tax.