Michael Creed
Ceist:80 Mr. Creed asked the Minister for Finance if he will expedite the issue of a tax clearance certificate to a person (details supplied) in County Cork.
Written Answers. - Tax Clearance Certificate.
I am informed by the Revenue Commissioners that the Collector-General's Office is unable to locate an application for a tax clearance certificate from the person concerned.
If the person concerned forwards an application to the Collector-General's Office, it will be processed expeditiously.
Paul Bradford
Ceist:81 Mr. Bradford asked the Minister for Finance the reason a person (details supplied) in County Cork has not yet been granted a C2 certificate; and if, in view of the applicant's ability to generate employment, the certificate will now be issued.
I have been advised by the Revenue Commissioners that the taxpayer was refused a C2 certificate because the inspector of taxes is not satisfied that all the requirements of section 17 (7) (a) (ii) Finance Act, 1970, are satisfied. The case has been listed for hearing before the Appeal Commissioner on 31 March 1993. In the meantime the absence of a certificate need not prevent the taxpayer from carrying on a business as a sub-contractor. Where tax is deducted from payments received, claims should be submitted to the inspector of taxes at four weekly intervals for repayment of any tax overdeducted.
Paul Bradford
Ceist:82 Mr. Bradford asked the Minister for Finance if he will expedite the issuing of a tax clearance certificate to a person (details supplied) in County Cork who requires it.
I am informed by the Revenue Commissioners that an application for a tax clearance certificate from the person concerned was refused by the Collector-General's Office on 12 January 1993, due to outstanding arrears of income tax. Following a meeting on 19 March 1993 between the agent of the person concerned and the Inspector of Taxes, Cork, the liabilities in this case have been revised and a tax clearance certificate will be issued to the person concerned shortly.