Vol. 437 No. 4
85 Mr. Deasy asked the Minister for Finance if he will make special provision for payments of VAT, PAYE, and PRSI for small business with cash flow difficulties, in particular in the case of a company (details supplied) in County Waterford where every effort is made to meet these payments within two to three months.
I am informed by the Revenue Commissioners that the company or its agent should contact the Collector-General's Office, 4-5 Harcourt Road, Dublin 2, telephone 478 4111, ext. 1302 with a view to coming to an arrangement to pay.
Any individual or trader experiencing difficulty in meeting tax liabilities should contact the appropriate area of the Collector-General's Office at the earliest possible stage to explain the position. The circumstances of each case will be considered.
I must remind the Deputy that VAT and PAYE are fiduciary taxes and as such are collected from other traders and employees on behalf of the Revenue Commissioners.
