I am advised by the Revenue Commissioners, that in accordance with the provisions of Section 1095 (3) of the Taxes Consolidation Act, 1997 where a person who is in compliance with the obligations imposed on the person by the Acts in relation to: (a) the payment or remittance of any taxes, interest or penalties required to be paid or remitted under the Acts, and
(b) the delivery of any returns to be made under the Acts
applies to the Collector General in that behalf the Collector General shall issue to the person a certificate (in this section referred to as a “tax clearance certificate”) stating that the person is in compliance with those obligations.
Where a person is not in compliance with their obligations a tax clearance certificate will not issue.
Section 1095 (5) sets out the circumstances under which a tax clearance certificate will not be issued if the taxpayer carries on a business that was previously carried on by a company or partnership in which the taxpayer directly or indirectly, whether with or without a connected person or connected persons (within the meaning of Section 10 as it applies for the purposes of the Tax Acts) is able to control more than 50 per cent of the ordinary share capital of the company and the company was not in compliance with the obligations imposed on it by Section 1095 (3) of the Act.
I am advised by the Revenue Commissioners that there are issues in this case in relation to the current business undertaking and previous companies that need to be addressed urgently. I would advise that the taxpayer and/or his agents make immediate contact with the Revenue Commissioners to address these issues.