asked the Minister for Finance whether the Government have yet decided whether they will implement the recommendations contained in paragraphs 42 and 51 of the Fifth Majority Report of the Commission on Income Taxation.
Ceisteanna—Questions. Oral Answers. - Income Taxation.
53.
The recommendations contained in the Fifth Report of the Commission on Income Taxation are at present under consideration. Implementation of the recommendations would require Finance Bill legislation and the Deputy will appreciate that I cannot indicate in advance what proposals my Budget Statement for next year may or may not contain.
Did the Minister say "would require" legislation?
Yes.
I thought the Commission reported that they wanted us to stay as we were?
I see. Then we do not do anything. That is all right.
Surely the Minister is supposed to know.
54.
asked the Minister for Finance if he is aware of how many and what other aspects of income taxation the Commission on Income Taxation proposes to examine; how many further reports (in addition to the five already published) may be expected; and when each of such further reports may be expected.
I have received in all six reports from the Commission on Income Taxation, including two which I mentioned in my Financial Statement as having been received after the White Paper on `Direct Taxation' went to press. All the reports, except the sixth which deals with tax simplification, have been published. The sixth report is being printed and will be published shortly.
I understand that the Commission are at present engaged on a report which will contain observations on:—
(1) the separation of company from personal income taxation;
(2) tax evasion;
(3) expenses applicable to trades, professions and employments; and
(4) allowances and other matters.
I understand that this will be the Commission's final report and that it will be submitted within the next few months.
What is the date of the sixth report, could the Minister say?
I could not say.
Has the Minister any idea how long he has had it?
Not more than about two months I think.
Has the Minister's attention been drawn to the fact that, in the course of preparing these reports, members of the Commission sought and, I understand, secured permission to inspect the conditions under which certain revenue officers were working but on presenting themselves to make the inspection were informed that the permission had been withdrawn and they were therefore never given an opportunity to make the inspection which they considered relevant to their determination as to how best these revenue matters might be attended to?
I should prefer the Deputy to raise that again.
It is not present to the Minister's mind? The Minister is not informed?
I am not too clear about it. I have heard about it but I would prefer that the Deputy should raise it again.
Perhaps the Minister would look into the matter.