asked the Minister for Finance why a sub-contractor's tax number was not granted by Kilkenny tax office to a person (name supplied) in County Laois.
Ceisteanna—Questions. Oral Answers. - Failure to Issue Tax Numbers.
92.
Mr. Kenny
A certificate under section 17 (7) of the Finance Act, 1970, enabling a sub-contractor to receive payments without deduction of tax for work done on a subcontracting basis is issued only where the sub-contractor satisfies the Revenue Commissioners that he has an established place of business and has delivered, or has undertaken to deliver, accounts of his trade for the purpose of computing his profits for tax purposes.
The person in question has been in business for a number of years but has not furnished accounts for any year notwithstanding reminders from the inspector of taxes. The Revenue Commissioners have, therefore, refused to issue a certificate to him which would enable him to obtain payments without deduction of tax.