Dáil Éireann debate -
Wednesday, 16 Oct 1991

Vol. 411 No. 1

Written Answers. - Tax Demands.

Paul Bradford

Question:

176 Mr. Bradford asked the Minister for Finance the reason a company (details supplied) in County Cork has recently received tax demands for previous years during which they were issued C2 certificates on an annual basis; and if he will agree to have their alleged tax liability reviewed.

Minister for Finance (Mr. A. Reynolds)

I have been advised by the Revenue Commissioners that a C2 certificate allowing a subcontractor to receive payments without deduction of tax is issued only when a company's tax record is up to date. The company was last issued with a C2 certificate on 6 April 1990. On that date the company had no outstanding liabilities.

The demands which issued were in respect of liabilities which arose subsequent to the issue of the C2 certificate. In the case of PAYE/PRSI the demands referred to liabilities for the year 1990-91 which became due after the issue of the C2 certificate. The demand for VAT covered estimated liabilities for the periods January/February 1991 to May/June 1991. I understand that the company has recently agreed its liability in respect of the periods demanded and paid the tax outstanding.