asked the Minister for Finance the basis on which a person (details supplied) in Dublin 3 was levied for an underpayment of income tax in 1984.
Written Answers. - Income Tax.
488.
The Revenue Commissioners have advised me that underpayments of tax in the amounts of £12.25, £248.18 and £302.78 arose when reviews of the taxpayer's liabilities for the years 1981-82, 1982-83 and 1983-84, respectively, were carried out. The underpayments resulted from the taxpayer having been granted tax-free allowances in excess of his entitlement for those years. However, on the basis of information recently obtained from his employer, a further review of the taxpayer's liability for 1983-84 has been made and the final figure of tax underpaid for that year now stands at £164.93.
The total underpayment, amounting to £425.36, is being collected by appropriate reductions of the taxpayer's tax-free allowances under PAYE for 1984-85 and 1985-86. The inspector of taxes has now communicated directly with the taxpayer explaining the position to him.
489.
asked the Minister for Finance the reason a person (details supplied) in County Cork has not received a reply from the Revenue Commissioners in relation to documentation he lodged regarding a tax refund; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that the documentation submitted by the taxpayer to the inspector in support of his claim for a refund of tax was not sufficient for the purpose of carrying out a full review of his liability for the year 1983-84. In this connection the inspector wrote to the taxpayer on 14 November 1984, for additional details which were required to enable his tax affairs to be brought up to date but there has been no response from the taxpayer. A further communication has now been sent to him in the matter. As soon as a reply to this communication is received, the taxpayer's liability for 1983-84 will be reviewed.
490.
asked the Minister for Finance if he will ensure that an income tax refund which is due to a person (details supplied) in Dublin 12 since last September will be given to him without further delay.
I have been advised by the Revenue Commissioners that, on completion of reviews of the taxpayer's liabilities for the years 1983-84 and 1984-85, a net overpayment of tax arose. Regrettably, the papers in the case were misplaced in the tax office for some time and have only recently been traced. A cheque in settlement of the refund due has now been issued to the taxpayer.