Jack Wall
Question:130 Mr. Wall asked the Minister for Finance if he will investigate the tax situation of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [12299/00]
Written Answers. - Tax Code.
I am informed by the Revenue Commissioners that the taxpayer took up employment on 8 March 2000 and is now taxed under the PAYE system. His tax free allowances for the current year are in accordance with known information about the taxpayer's circumstances.
Prior to 8 March 2000, the taxpayer was registered as self-employed and as such he was required to pay income tax under the self-assessment system. The taxpayer has not paid preliminary tax as required under self-assessment in 1998-9 or 1999-2000. Preliminary tax must be paid on or before 1 November each year. Preliminary tax for 1998-9, for instance, should have been paid not later than 1 November 1998.
Returns of income are also outstanding for 1997-8 and 1998-9. The return for 1999-2000 should be made not later than 31 January 2001.
The taxpayer should contact the inspector of taxes, Dublin tax district, 1A Lower Grand Canal Street, Dublin 2, to bring his tax affairs up to date. Failure to do so will result in enforcement action to collect outstanding tax and any interest and penalties due.