Bernard J. Durkan
Question:204 Mr. Durkan asked the Minister for Finance when a C2 form will issue to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [18615/01]
Written Answers. - Tax Certificate.
I am informed by the Revenue Commissioners that the inspector of taxes cannot issue a C2 certificate to the taxpayer in the absence of information about the taxpayer's place of business. Section 531(11) of the Taxes Consolidation Act, 1997, requires an applicant for a C2 certificate to satisfy the inspector that, among other things, the applicant's business is or will be carried on from a fixed place of business.
The inspector wrote to the taxpayer on 22 May 2001 requesting information about the taxpayer's place of business. The inspector has not received a reply. When he receives the requested information he will process the taxpayer's application as quickly as possible.