asked the Minister for Finance why the public department's office of the Revenue Commissioners do not send to the taxpayers affected copies of the notices of assessment which are issued to the paymasters of the taxpayer's department at the same time as the notices are issued; and why the Revenue Commissioners make no disclosure of their computations of liability until they receive requests from affected persons.
Ceisteanna — Questions. Oral Answers. - Income Tax Assessments.
68.
Notices of assessment are not issued by the inspector of taxes for public departments except in the case of assessments on national school teachers. This practice has always existed and it enables a considerable economy in administrative work to be achieved.
In most cases, a notice of assessment would serve little purpose, since the vast majority of those remunerated from public funds have little or no other income except their salary and it would be unusual to have a dispute as to the quantum of the assessment. In any case where a statement of liability is desired, the statement is furnished on request.