asked the Minister for Finance the reason a P.45 certificate has not been issued to a person (details supplied) in County Kerry.
Written Answers. - Income Tax Certificate.
370.
I understand that the taxpayer ceased employment on 30 May 1983, but was not given a form P.45 (cessation certificate) by the employer. The inspector of taxes was unaware of the position until the taxpayer called to the tax office on 30 November 1983. The inspector wrote to the employer on 2 December. It is understood that the required certificate has since been issued to the taxpayer.