asked the Minister for Finance the reason a C2 certificate has not issued to a person (details supplied) in County Louth.
Written Answers. - Outstanding Tax.
30.
The Revenue Commissioners have advised me that as there is a substantial amount of tax outstanding in this particular case the inspector of taxes is not in a position to renew the taxpayer's subcontractor's certificate. One of the statutory conditions governing the issue of a sub-contractor's certificate requires the applicant to have complied with his obligations in relation to the payment of taxes due.
The inspector wrote to the taxpayer's agents on 7 April 1987 outlining the requirements which must be met before the renewal of the company's sub-contractor's certificate can be considered.