(South Tipperary) asked the Minister for Finance if he will consider the preparation of a simple booklet for the guidance of the tax-paying public in respect of income tax, including PAYE, turnover tax and wholesale tax which could be published at a small charge.
Ceisteanna—Questions. Oral Answers. - Booklet on Taxation.
17.
The Revenue Commissioners have prepared booklets in relation to turnover tax and wholesale tax.
As regards income tax, it is obviously not possible to produce a booklet in simple terms ranging over the entire field. The Revenue Commissioners, however, have issued explanatory material in the form of booklets and leaflets on particular aspects of the tax, including Pay As You Earn.
Except for the Employee's Guide to Pay As You Earn, which is available from the Government Publications Sale Office, GPO Arcade, Dublin, price 4d, all the other documents mentioned are obtainable free of charge on application to the Office of the Revenue Commissioners, Dublin Castle.
With the publication of the Income Tax Bill which, I understand, purports to consolidate the income tax law, is it not now the case that there is not a living man or woman who knows the entire income tax code for this country?
That would seem to be a separate question.
It is with regard to a booklet to simplify the income tax law.
It is a separate question.
When this consolidation measure is completed, the entire body of income tax law will be readily available in one document.
Will the Minister agree with me, that, inasmuch as the Bill contains over 300 sections, we are now in a position in which no living human being can claim to know what the income tax law of this country is?
I would make a good stab at it myself.