Dáil Éireann - Volume 686 - 01 July, 2009
Written Answers. - Tax Clearance Certificates.
Deputy Fergus O’Dowd Deputy Fergus O’Dowd
Deputy Fergus O’Dowd asked the Minister for Finance his views on the issue raised in correspondence from a person (details supplied); and if he will make a statement on the matter. [26523/09]
Deputy Brian Lenihan Deputy Brian Lenihan
Deputy Brian Lenihan:The issue of licences for taxis is a matter for my colleague the Minister for Transport who has established the Commission for Taxi Regulation as an independent body, under the Taxi Regulation Act 2003.
 By virtue of Section 34 of the Taxi Regulation Act 2003, the Commission is empowered to make regulations in relation to the licensing, ownership, control and operation of SPSVs. In the context of those regulations, the Commission specifies various conditions, one of which relates to tax clearance.
By way of general comment regarding tax clearance, I am advised by the Revenue Commissioners that the purpose of the scheme is to ensure that persons who:
Derive an economic benefit from a licence or permit, to conduct certain activities in the state, or from the receipt of public contracts, and/or
Receive certain grants, subsidies and other payments from the State are in compliance with their tax obligations.
Notwithstanding the purpose of the tax clearance scheme outlined above, all persons having a taxable income (from whatever source) are obliged to make a return of that income and pay any resulting tax liability to the Revenue Commissioners. Revenue has robust and effective compliance and collection systems in place to pursue those that fail to meet their statutory obligations in relation to the filing of Tax Returns and the payment of any tax due.
Dáil Éireann 686 Written Answers. Tax Clearance Certificates.