asked the Minister for Finance the reason a C2 certificate was not issued to a person (details supplied) in County Waterford despite the fact that income tax and VAT returns have been paid up to date; this certificate has been issued every year since business commenced in 1978; and if he will investigate whether there has been any discrimination in this case.
Written Answers. - Sub-Contractor's Certificate.
84.
I have been advised by the Revenue Commissioners that there is a substantial amount of interest outstanding in respect of late payment of taxes by the taxpayer for a number of years past. The inspector advised the taxpayer of this position on 16 January 1987.
The inspector will not be in a position to renew the taxpayer's sub-contractor's certificate (C2) until such time as the taxpayer has satisfied the inspector's requirements regarding the payment of the interest outstanding.