asked the Minister for Finance the present position regarding the tax affairs of a person (details supplied) in County Waterford.
Written Answers. - Income Tax.
78.
I have been advised by the Revenue Commissioners that the taxpayer's liabilities to income tax for all years up to and including 1985-86 have been determined on the basis of accounts submitted. The tax due for those years together with a specified payment on account for the year 1986-87 is being collected under an instalment arrangement.
The taxpayer's final liability for 1986-87 cannot be determined until such time as his agents respond to an inquiry which was addressed to them by the inspector on 17 August 1987.
An estimated assessment has been raised on the taxpayer for the current year, 1987-88. An appeal against the estimated assessment has been lodged by the taxpayer's agents who have specified a payment on account which is now due.
79.
asked the Minister for Finance if an up-to-date tax-free allowance will be supplied to a person (details supplied) in County Wexford; if his tax affairs will be reinvestigated; if any resulting rebate will be issued to him; and if recent deductions in his pay will be clarified.
I have been advised by the Revenue Commissioners that a certificate of tax-free allowances for the current year, incorporating all the allowances to which the taxpayer is entitled, was issued to him on 20 October 1987. Any tax overdeducted from his earnings in the current year is refundable to him by his employer when this certificate is put into operation.
A repayment of tax on the grounds of unemployment was made to the taxpayer in November, 1986. Any further refund of tax which may be due for 1986-87 requires to be determined by way of a review of his liability for that year. The inspector will now communicate with the taxpayer requesting the details necessary to enable that review to be carried out.