Oireachtas Joint and Select Committees

Thursday, 20 February 2014

Public Accounts Committee

2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements

12:20 pm

Photo of Kieran O'DonnellKieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Is there a legal onus being put on builders to compel them to do it? Let us say someone engages a builder, pays for the work to be done and is then chasing the builder to submit the documentation to the Revenue Commissioners. There may be a situation where tax clearance is current when the work is done. For how long must a tax clearance certificate be in place? Would three-month tax clearance certificates be a possibility?

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