asked the Minister for Finance the reason a person (details supplied) in County Westmeath is unable to receive a subcontractor's number as he has made several attempts to obtain a number and is available for work and has had various offers made to him which he cannot take up because he has not received the relevant number.
Written Answers. - Subcontractor's Certificates.
37.
I have been advised by the Revenue Commissioners that, following a telephone inquiry from the taxpayer's wife, a form C5 (subcontractor's application form) was issued to the taxpayer on 12 November 1985. The completed form has not been returned to the inspector of taxes.
The taxpayer previously submitted an application for a subcontractor's certificate in 1979. That application was refused on the grounds that he did not then satisfy the statutory conditions relating to the issue of such certificates.
38.
asked the Minister for Finance if he will outline the method a person (details supplied) in County Westmeath should use in order to apply for and receive a subcontractor's registration number.
Application for a subcontractor's certificate of authorisation to receive payments without deduction of income tax may be made on a form C5 which is available from the Inspector of Taxes, Construction Industry District, 9-10 Upper O'Connell Street, Dublin 1.