asked the Minister for Finance whether he will take steps to ensure that a receipt will be issued by the Revenue Commissioners to the person from whose earnings the income tax is deducted weekly, monthly, etc., instead of sending receipts to the employers or collectors.
Ceisteanna—Questions. Oral Answers. - Receipts for Income Tax Deductions.
10.
I do not propose to take the steps suggested by the Deputy.
An official receipt is issued to employers in respect of each remittance of tax deducted under the scheme of Pay As You Earn; and after the end of the income tax year the employer is required to give to each taxable employee a certificate showing the amount of pay received during the year, the amount of the employee's tax-free allowances and the amount of tax deducted.
Except for the cases of small employers using stamp books in which a quarterly return is made for each employee, the Revenue is not aware until after the end of the income tax year of the amount of tax deducted in any week or month from a particular employee. It would not therefore be possible, under the present system, for the Revenue to issue receipts to employees in respect of the weekly or monthly tax deductions.