Dáil Éireann Debate, Wednesday - 21 November 2018
117. Deputy Peter Burke asked the Minister for Finance the reason a company (details supplied) was denied a trader account number, TAN; the way in which it can apply again; and if he will make a statement on the matter. [48435/18]
Amharc ar fhreagraI am advised by Revenue that the relevant Local Authority has confirmed there is an outstanding issue in regard to the current operation of the business in question. While the issue remains unresolved, it is not possible for Revenue to issue a Trader Account Number (TAN) to the company.
By way of general information, to obtain a TAN, an applicant must satisfy the following conditions:
- Operate at a premises where the business may legally be carried on,
- Operate as a sole trader, partnership, or a company registered with the Companies Registration Office,
- Be registered under Section 65 of the Value Added Tax Consolidation Act 2010 for the purpose of carrying on a business,
- Hold a current Tax Clearance Certificate (TCC) in accordance with Section 1095 of the Taxes Consolidation Act 1997.
Revenue has confirmed that it will re-examine the company’s TAN application as soon as the unresolved issue is rectified with the Local Authority.
