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Dáil Éireann debate -
Tuesday, 18 Apr 2000

Vol. 518 No. 3

Written Answers. - Tax Clearance Certificate.

Phil Hogan

Question:

138 Mr. Hogan asked the Minister for Finance when a tax clearance certificate will be issued to a person (details supplied) in County Carlow. [11388/00]

I am informed by the Revenue Commissioners that the Collector General has no record of having received an application from the taxpayer for a tax clearance certificate. The inspector of taxes has, however, received an application for a subcontractor's certificate of authorisation – C2 certificate – from a company of which the taxpayer's wife is a director.

The application has been refused on the grounds that one of the directors and the beneficial owner of the company do not meet the requirements specified in section 531(11)(a)(iv) of the Taxes Consolidation Act, 1997, in relation to compliance with obligations under the Tax Acts.

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