asked the Minister for Finance his views on staff at NIHE, Limerick not receiving their income tax return forms for 1986-87 (form 12) until now and some of the staff not having received them as yet, as this is causing hardship in many instances; and the reason the local income tax office in Limerick did not issue these forms at the counter as was done in other years.
Written Answers. - Income Tax Forms.
143.
I have been advised by the Revenue Commissioners that the simplified return of income (form 12) which is issued annually to a limited number of taxpayers on a phased basis is a non-statutory form.
For the generality of PAYE taxpayers tax free allowance certificates based on the allowances and reliefs available for the previous year are produced by computer and are issued before the commencement of each tax year. Each certificate contains a notice advising the taxpayer that, if he disputes any of the figures shown therein, he should write or call at once to the tax office. This procedure is designed to avoid hardship to persons who may not have received correct tax free allowances for the year to which the certificates relate.