asked the Minister for Finance the reason a person (details supplied) in County Louth has not to date received a reply from his inspector of taxes; if he is aware that because of the substantial delay in processing this man's application he has been unable to secure his hospital service card to which he is entitled; and if he will make a statement on the matter.
Written Answers. - Processing of Tax Application.
I have been advised by the Revenue Commissioners that the taxpayer concerned moved to this country from the United States during the year 1979-80. The question at issue is whether he is chargeable to tax on the "remittance" basis in respect of the relevant years of assessment. The inspector of taxes wrote to him in March 1983 for information to enable the tax liability to be finally determined but full details have not yet been supplied. The inspector has, however, accepted on a provisional basis the details already supplied and has issued the required statement of income for the year 1982-83.