Phil Hogan
Question:95 Mr. Hogan asked the Minister for Finance if a tax clearance certificate has been issued in respect of a person (details supplied) in County Kilkenny.
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 10 January 1994 due to outstanding tax returns and arrears of tax totalling £11,499.29, comprising income tax arrears of £3,264.12 for various years from 1987-88 to 1993-94 inclusive and PAYE-PRSI arrears of £8,235.17 in respect of 1990-91 to 1991-92. VAT returns and remittances for the periods of January-February 1993 to July-August 1993 inclusive are outstanding. P30 returns due since May 1993 to date are also outstanding.
The Collector General is precluded from issuing a tax clearance certificate in the case pending regularisation of the applicant's tax affairs, which includes payment of arrears of tax and submission of outstanding returns.
If payment of the amount outstanding 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.