Michael Creed
Question:81 Mr. Creed asked the Minister for Finance when a tax clearance certificate will be issued to a person (details supplied) in County Cork.
Written Answers. - Tax Clearance Certificate.
I am informed by the Revenue Commissioners that an application for a tax clearance certificate from the person concerned was refused by the Collector-General's Office on 23rd April, 1993 due to outstanding arrears of income tax totalling £5,896.97 in respect of the Income Tax years 1988-89, 1989-90 and 1990-91. The Collector-General is precluded from issuing a tax clearance certificate to the person concerned until these arrears have been paid in full.
If payment of the outstanding amount due to the Collector-General in one sum would cause the person concerned undue hardship, it is open to him to apply to the Collector-General for an arrangement to pay by instalments over a reasonable period.
Following regularisation of the tax affairs of the person concerned, a tax clearance certificate will be issued by the Collector-General.