John Ellis
Question:80 Mr. Ellis asked the Minister for Finance if he will accept an application from a person (details supplied) in County Kilkenny under the current tax amnesty who is anxious to put his tax affairs in order.
Written Answers. - Tax Amnesty.
I have no function in relation to the acceptance of applications under either the 15 per cent incentive amnesty or the general amnesty provided for respectively by sections 2 and 3 of the Waiver of Certain Tax, Interest and Penalties Act, 1993. Both the incentive amnesty and the general amnesty operate on self assessment principles, thus placing the onus on the person concerned to ensure he or she meets all the applicable conditions. Both amnesties relate to pre-April, 1991 tax liabilities.
The incentive amnesty is administered in confidence by a special office, the Office of the Chief Special Collector, which is completely separate from the Office of the Revenue Commissioners. Individuals seeking to avail of this amnesty now have up to 21 December, 1993 to make the necessary declaration to the Chief Special Collector and up to 14 January, 1994 to make the appropriate payment of tax. The general amnesty is administered by the Revenue Commissioners. Persons seeking to avail of this amnesty have until 14 January, 1994 to pay their tax liabilities to the Commissioners.
The Revenue Commissioners have published two information leaflets on the amnesties which contain, amongst other matters, details of a number of telephone help lines. Persons seeking information on their entitlement to avail of either or both the incentive amnesty and the general amnesty may use the telephone help lines in question to make inquiries on a confidential basis.