asked the Minister for Finance when a balancing statement for income tax purposes will be issued to a person (details supplied) in County Wexford.
Written Answers. - Income Tax.
400.
I have been advised by the Revenue Commissioners that the taxpayer ceased employment in the State in October 1982. The inspector of taxes was informed in January 1984 that he was then working abroad but has not been given any indication that he has since returned to live here. The inspector is now seeking information which will lead to deciding the residence position for income tax purposes for the year 1982-83 and for the year 1983-84. When the position has been clarified his liability for the year 1982-83 will be reviewed and a balancing statement will be issued.
401.
asked the Minister for Finance when a balancing statement plus full income tax affairs will be brought up to date for a person (details supplied) in County Wexford.
I have been advised by the Revenue Commissioners that the taxpayer has a number of sources of income, on two of which PAYE is operated, and in the remainder of the sources payments are made gross. The review of the taxpayer's overall liability is accordingly a question of detail which is taking some time to bring to a conclusion.
A balancing statement in respect of the year 1982-83 will shortly be issued. For the year 1983-84 and for 1984-85 the taxpayer's aggregate tax-free allowances were restricted on an estimated basis to take account of income which he receives without deduction of tax. His liability for the year 1983-84 now falls to be reviewed to take account of the actual amount of this income. The inspector of taxes will be writing to the agents acting on behalf of the taxpayer for the details required to carry out the review. A tax-free allowance certificate for the current year 1984-85 was issued to the taxpayer on 9 March 1984.
402.
asked the Minister for Finance when a person (details supplied) in County Wexford will be given a tax rebate for 1983-1984; and if he is entitled to any tax rebate for the 1982-1983 tax year.
I have been advised by the Revenue Commissioners that on the basis of the information now available to the inspector of taxes the taxpayer's liabilities for the years 1982-83 and 1983-84 have been reviewed. Overpayments have arisen for both years. Details of the reviews are being issued to him and a cheque in settlement will follow.