John McGuinness
Ceist:95. Deputy John McGuinness asked the Minister for Finance if a hard copy of a tax clearance certificate will be issued to a person (details supplied) in County Kilkenny. [7311/16]
Amharc ar fhreagraWednesday, 20 April 2016
Ceisteanna (95)
Freagraí scríofa
Section 95 of the 2014 Finance Act requires that all tax clearance certification must be provided via an electronic system with effect from 1 January 2016. The only exceptions in this regard relate to taxpayers who are not e-enabled, for example no technology access or suffer from an infirmity that restricts them from availing of electronic services.
The introduction of electronic tax clearance (eTC) means that taxpayers no longer need to provide a paper certificate to confirm tax clearance to a third party. Instead, it can now be verified by simply supplying a system generated 'Tax Clearance Access Number' in addition to the relevant PPSN to the third party in question. The eTC system is based on real time information rather than at a particular point in time like the old paper based system and where there are issues to be resolved, for example any outstanding tax payments and tax returns, the eTC system confirms the remedial action required of the taxpayer.
The eTC system, which can be accessed via ROS (business customers) or MyAccount (PAYE and non-ROS customers) has been developed to the very highest standards, is user-friendly and is fully secure. The system is available twenty four hours a day and can be accessed at a time that best suits individual circumstances. Revenue has advised me that it has published easy to follow instructions on its website at www.revenue.ie to assist taxpayers that may experience any difficulties. Revenue also provides telephone assistance via the Collector-General's Helpline at 1890 203070.
In regard to the specific case mentioned by the Deputy, Revenue has confirmed to me that the person in question successfully applied for tax clearance through the eTC system on 18 February 2016 and a 'Tax Clearance Access Number' was provided to him. He is not required to have a hard copy and if a third party has asked him to produce one he should provide the access number and his PPSN to confirm his Tax clearance status. He can also print the relevant details from his eTC record should he choose to do so.