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Dáil Éireann díospóireacht -
Tuesday, 24 Feb 1998

Vol. 487 No. 6

Written Answers - PAYE Balancing Statements.

Bernard J. Durkan

Ceist:

177 Mr. Durkan asked the Minister for Finance the reason the commitment given in his reply to Parliamentary Question No. 192 of 10 February 1998 was not honoured; his views on the practice of altering a document prior to issue; his views on whether this is a normal and acceptable practice; the reason a reference was made to the lack of a P60 when in fact this documentation was never requested; and if he will make a statement on the matter. [5014/98]

I am informed by the Revenue Commissioners that, as stated in my reply to Parliamentary Question No. 192 of 10 February 1998, form P21 (Balancing Statement) issued to the taxpayer in advance of receipt of a return of income. I am further informed by the Commissioners that the last return of income completed in the particular case was at least ten years ago. The inspector of taxes did not have current information for the case other than the fact that the taxpayer had an employment subject to PAYE. In the particular circumstances, the inspector had no option but to endorse the P21 accordingly.

On receipt of a return of income and supporting documentation (which would normaly include the P60) a final balancing statement, if required, will be issued immediately.

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