Written Answers. - Certificate of Authorisation.

Tony Gregory

Question:

148 Mr. Gregory asked the Minister for Finance when a C2 certificate will be returned to a person (details supplied) in Dublin 10, the loss of which is causing immense hardship to his family; and the outcome of any investigation into its illegal use by unauthorised persons. [16818/96]

I am informed by the Revenue Commissioners that no application for a certificate of authorisation (C2) for 1996/97 has been received from the taxpayer. However, an application would not be successful as the taxpayer has outstanding liabilities in respect of VAT for the periods May/June, 1993 to July/August, 1996, inclusive, and in respect of income tax for the years 1992/93 to 1994/95 inclusive.

The investigation into the use of the taxpayer's certificate of authorisation (C2) by unauthorised person is ongoing. The Deputy will of course be aware that, for reasons of confidentiality, details of the outcome of any investigation may not be disclosed by the Revenue Commissioners.