Vol. 555 No. 5
181 Ms B. Moynihan-Cronin asked the Minister for Finance the reason for the long delay with the issuing of a sub-contracting certificate by the Revenue Commissioners for a person (details supplied) in County Kerry; and when the certificate will be issued. [18984/02]
I am informed by the Revenue Commissioners that the taxpayer's agent applied to Tralee Tax Office for a certificate of authorisation, C2 certificate, on 13 August 2001. One of the conditions governing the issue of C2 certificates is that the applicant's tax affairs must be in order. In this case the taxpayer has outstanding VAT returns. The inspector of taxes contacted the taxpayer's agent and explained that a C2 certificate cannot be issued to the taxpayer until the inspector receives the outstanding returns. When the outstanding VAT returns are received, the taxpayer's application can be approved and arrangements made to issue the C2 certificate as quickly as possible.
