Willie Penrose
Ceist:368 Mr. Penrose asked the Minister for Finance if an application for a C2 certificate by a person (details supplied) in County Westmeath will be dealt with immediately; and if he will make a statement on the matter. [17276/99]
Written Answers. - Tax Certificates.
I am informed by the Revenue Commissioners that the inspector of taxes has examined the taxpayer's application for a C2 certificate. The application was refused because the taxpayer does not satisfy all the conditions specified in section 531(11) of the Taxes Consolidation Act, 1997, which governs the issue of C2 certificates.
The legislation specifies, among other things, that the applicant must satisfy the Revenue Commissioners that his/her "..businesses is or will be carried on from a fixed place of business established in a permanent building and has or will have such equipment, stock and other facilities as in the opinion of the Revenue Commissioners are required for the purpose of the business..". The taxpayer has been requested to provide documentation in support of his claim that he meets this requirement. The documentation which he has provided to date has not satisfied the inspector that the taxpayer has a fixed place of business as required by section 531(11).
The Deputy will be aware that it is open to the taxpayer to appeal the decision to refuse his application for a C2 certificate to the Appeal Commissioners.