Bernard Durkan (Kildare North, Fine Gael)
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Question 212: To ask the Tánaiste and Minister for Finance when a tax refund will issue to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [9237/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer is jointly assessed with her spouse for income tax purposes. Her spouse is self-employed and therefore, as a chargeable person, is obliged to submit an annual tax return. Following receipt of a completed tax return, a notice of assessment is issued to the taxpayer's spouse and any tax overpaid by the taxpayer may then be refunded. The taxpayer was employed and paid tax in the years 2004, 2005 and 2007. However, completed tax returns for the years 2004 and 2005 are outstanding. These have been previously requested from the taxpayer's spouse. A completed tax return for 2007 is also outstanding and is due to be filed by the taxpayer's spouse on or before 31 October 2008. On receipt of these outstanding tax returns, the taxpayer's entitlement to a tax refund can then be determined.

Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 214: To ask the Tánaiste and Minister for Finance when a tax certificate will be issued to a company (details supplied). [9267/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by The Revenue Commissioners that an application for a subcontractors certificate (Form C2) was received from the taxpayer on 6 February 2008. On 12 February 2008 the application was returned to the taxpayer advising him that as he was not registered as self employed his application could not be processed. He was advised as to how to register as self employed and was supplied with the relevant form for completion.

On 15 February 2008 the taxpayer returned the completed application and he was registered as self employed on 20 February 2008. On 22 February 2008 the C2 application was processed. Revenue will advise the taxpayer when his certificate is available for collection. This contact will be made in the course of the next few days.