asked the Minister for Finance if a self-employed tax certificate (construction industry division) of a person (details supplied) in County Dublin will be returned to him urgently from the office of the inspector of taxes, as its retention is causing him great hardship.
Written Answers. - Tax Certificate.
230.
I have been advised by the Revenue Commissioners that entitlement to a sub-contractor's certificate is governed by statutory conditions which include requirements that tax obligations relating to submission of accounts, returns and payments must be fulfilled. This taxpayer was substantially in arrears on all of these counts and the certificate could not be issued. The inspector wrote to him in November 1983 setting out in detail the matters which would have to be put right before the certificate could be restored.