John Perry
Ceist:377 Mr. Perry asked the Minister for Finance if a tax liability for a person (details supplied) in County Sligo will be waived or reduced; and if he will make a statement on the matter. [17490/99]
Written Answers. - Tax Liability.
I am informed by the Revenue Commissioners that the outstanding tax liability in this case relates to a preliminary tax estimate of £500 in respect of the 1998/99 tax year.
Under the rules of self-assessment, the taxpayer's 1998/99 preliminary tax should have been paid on or before 1 November 1998. However, no payment has been received.
In cases where the inspector's estimate of preliminary tax due is too high, the taxpayer may substitute his own estimate of the amount due and pay that amount by the due date. However, as the taxpayer did not avail of this option, the inspector's estimate, together with interest, must be paid.
If the taxpayer has any further queries in this matter he should contact his inspector.