Written answers
Thursday, 29 March 2012
Department of Finance
Tax Code
1:00 pm
Dessie Ellis (Dublin North West, Sinn Fein)
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Question 60: To ask the Minister for Finance his plans to exempt those with up to date tax clearance certificates receiving back dated bills for VAT on taxi base fees [16859/12]
Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a tax clearance certificate will normally be issued to a person if he/she has made all of the required tax returns to Revenue and has paid all tax known to be due or agreed a payment schedule in respect of such tax debts. If and when a further tax liability is identified or arises, there is no provision to exempt taxpayers from such liabilities and collection proceeds in the normal way.
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