My Department has no record of entering into contracts with the company concerned. The financial procedures of my Department specify that in the case of all public sector contracts to the value of €6,500 or more, inclusive of VAT, within any 12 month period, the contractor or agent as appropriate is required to produce a valid tax clearance certificate at the time the contract is placed and also at the time of payment, should the duration of the certificate not cover both. The finance unit of my Department does not make any payment unless a signed original of the tax clearance certificate has been produced by the supplier.