Bernard J. Durkan
Question:211 Mr. Durkan asked the Minister for Finance the reason a person (details supplied) in County Kildare appears to have unpaid taxes on foot of C2 deductions; and if he will make a statement on the matter. [13074/02]
Written Answers. - Tax Collection.
I am informed by the Revenue Commissioners that the taxpayer holds a current C2, certificate of authorisation, and that he is registered for tax under the self assessment system of taxation. One of the conditions governing the issue of a C2 is that a person to whom the certificate is issued must be fully tax compliant. There is specific provision for the withdrawal of a C2 where a person fails to pay all of his or her taxes due or has failed to deliver all the necessary returns.
I am informed by the Revenue Commissioners that the tax affairs of the person to whom the question relates are not up to date. His inspector of taxes wrote to him some time ago advising that unless his tax affairs were regularised he risked the withdrawal of his C2.