Jack Wall (Kildare South, Labour)
Link to this: Individually | In context

Question 170: To ask the Minister for Finance if the contents of a letter (details supplied) will be noted; if as stated the applicant was not made aware either by letter, newspaper advertisement or radio notification the options available to them to appeal or seek a refund of outstanding amount of taxes due to them; and if he will make a statement on the matter. [43457/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
Link to this: Individually | In context

I have been advised by the Revenue Commissioners that the contents of the taxpayer's letter have been noted. Whilst an individual letter did not issue to the taxpayer, or indeed any taxpayer, to advise of the changes to the period of permissible claims, the extensive media campaign undertaken by Revenue was deemed to be the most appropriate method by which to notify taxpayers of the important changes concerned. As indicated to the Deputy in response to an earlier question on this issue, these changes were passed into legislation by the Government in the Finance Act 2003.

The taxpayer was not requested to submit any outstanding tax returns as he did not register for income tax until 26 October 2005, and only then notified the Revenue Commissioners that his business had commenced on 1 July 1995. There is an obligation on the taxpayer to submit a self assessment return for each year in accordance with the provisions of Section 951 of the Taxes Consolidation Act 1997.