asked the Minister for Finance if he will state, having regard to the declared policy of the Revenue Commissioners to raise annually one tax assessment per individual, why the Commissioners continue to issue a number of separate assessments to some persons without relating each assessment to the others in a manner which a taxpayer can understand.
Ceisteanna—Questions. Oral Answers. - Tax Assessments.
150.
It is the accepted policy that there should be only one assessment for each taxpayer, and this policy continues to be implemented to the greatest possible degree. The issue of more than one notice of assessment cannot always be avoided where, for example, a taxpayer has two sources of income, one an employment where the tax is required by law to be collected by deduction from the income and the other a trade or profession which is chargeable by direct assessment under the rules of Schedule D. This is particularly so when the income chargeable under Schedule D is substantial and there might be delay in determining the exact amount of such income. In these cases the notice of the assessment in respect of the Schedule D income shows, for the information of the taxpayer, the amounts of the allowances and reliefs granted against his income from employment.