asked the Minister for Finance whether he is aware that the Revenue Commissioners have refused to accept statutory declarations from persons claiming tax relief in respect of annuities payable to such persons; and that they have insisted upon obtaining affidavits from such persons; and if he will state the reasons for such requirements, and make a statement on the matter.
Ceisteanna—Questions. Oral Answers. - Affidavits for Tax Relief.
15.
Mr. Ryan
In examining claims for the refund of Income Tax the Revenue Commissioners, before they disburse public moneys, have the duty of obtaining all reasonable proofs of the claimant's title to repayment. It has been considered necessary, in claims arising out of annuities payable to individuals under deeds of covenant, to require, in the generality of such cases, proof of the claim in the form of affidavits by the parties concerned. It has been the general practice in recent years to ask for production of the affidavits in a specified form from both the covenantor and the beneficiary in support of the claim. In a small number of cases the parties concerned have replied to the request for affidavits by supplying statutory declarations instead, and in some of those cases the Revenue Commissioners have deemed it essential to insist on their original requirements.
Mr. Ryan
Will the Minister explain why the Revenue Commissioners would not accept statutory declarations but required affidavits? Why do they think an affidavit is stronger evidence than a statutory declaration?
The Deputy must be well aware of the fact that statutory declarations and affidavits are accepted by the Revenue Commissioners at their own discretion.
Mr. Ryan
I am asking the Minister now if he will make inquiries as to why the Revenue Commissioners require one proof more than another? Are we to understand that the Revenue Commissioners think an Act passed in this House in 1938 is not worth the paper it is written on? Again no answer.
The Deputy will get it. In the interests of the general body of taxpayers, the Revenue Commissioners are out to stop fraudulent evasion. Where they have reason to think that evasion is taking place, they ask for conclusive proof to the contrary.
Mr. Ryan
How is an affidavit more conclusive proof than a statutory declaration? Will the Minister answer that?