asked the Minister for Finance the reason for the delay in the payment of emergency back tax from 1981 to a person (details supplied) in County Westmeath.
Written Answers. - Refund of Income Tax.
666.
I have been advised by the Revenue Commissioners that the taxpayer and her husband are assessed to income tax on an aggregation basis in accordance with the provisions of section 194 of the Income Tax Act, 1967. Accordingly, the husband is chargeable to tax on the combined income of both spouses.
The delay in dealing with the case arose because of the failure on the part of the taxpayer to submit her husband's form P.60 for the year 1980-81. The form was requested on 17 May 1982 to enable the liability on the couple's combined incomes for that year to be reviewed. As the form has not been received in the tax office the inspector will communicate again with the taxpayer in the matter.
667.
asked the Minister for Finance the reason for the delay in the payment of back tax to a person (details supplied) in County Meath.
I have been advised by the Revenue Commissioners that a review of the taxpayer's liability for the year 1983-84 was carried out and, following that review, the tax overdeducted from his earnings for that year was refunded to him on 12 June 1984.
The delay in making the refund arose because of the failure on the part of the taxpayer's former employer to corroborate details of pay and tax deducted during the relevant year.