asked the Minister for Finance the reason a sub-contractor's certificate has not been issued to a person (details supplied) in County Louth; if he is aware that the failure to issue this certificate is hindering the efficient financial operation of his business and that without this certificate his business is likely to go into liquidation; and if he will make a statement on the matter.
Written Answers. - Issue of Sub-Contractor's Certificate.
714.
The issue of a sub-contractor's certificate is governed by certain statutory conditions which are set out in section 17 of the Finance Act, 1970, and the regulations made under that section. One of these conditions requires the sub-contractor to have discharged all tax liabilities for the three years prior to the year for which the application for a certificate is made.
I have been advised by the Revenue Commissioners that, in this particular case, tax is outstanding for the years 1980-81 to 1982-83 inclusive. The position was explained to the taxpayer's agent in the course of a visit to the tax office on 20 April 1983. The inspector of taxes has also written to the agent for clarification of certain matters in the accounts which have been submitted and a reply is awaited. The question of issuing a sub-contractor's certificate will be further considered by the inspector when the taxpayer has complied with the statutory requirements.
It should be pointed out, however, that a refusal to issue a sub-contractor's certificate does not prevent a person from carrying on business as a sub-contractor. If tax is deducted from any payments received by the taxpayer claims for repayment of any sums overpaid may be submitted to the inspector at four-weekly intervals.