2. Exit Certificates
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(1) Subject to the provisions of rule 3 a person shall not leave or attempt to leave the State unless the person so leaving or attempting to leave has in his or her possession an exit certificate in the Form A contained in the Schedule duly signed by or on behalf of the Comptroller certifying that he or she—
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(a) does not owe any income tax; or
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(b) has made satisfactory arrangements for the payment of any income tax payable by him or her.
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(2) Subject to the provisions of rule 3 a person shall not issue or cause to be issued to any other person any ticket entitling such other person to leave the State unless such other person has in his or her possession an exit certificate as in the last preceding subrule mentioned.
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(3) A person shall not—
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(a) accept or cause to be accepted as a passenger or otherwise any other person to whom this rule applies; or
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(b) arrange or cause to be arranged any transportation for any person to whom this rule applies to leave the State,
unless such other person produces or causes to be produced to the first-named person a valid certificate issued to such other person by or on behalf of the Comptroller.
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(4) Every person to whom this rule applies when about to leave the State, shall, if required so to do by any immigration officer, surrender to such immigration officer a valid exit certificate issued to him or her by or on behalf of the Comptroller.
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(5) An exit certificate shall be valid for such period as might be stated therein and not thereafter.
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(6) The following fees shall be payable in respect of every certificate issued under this rule.
| A | Single Exit Certificate | $ |
| (i) | individual with no tax liability | 5 |
| (ii) | pensioners with no other source of income | 5 |
| (iii) | all other individuals | 10 |
| B | For each Exit Certificate valid for 3 months | 40 |
| C | For each Exit Certificate valid for 6 months | 60 |
| D | For each Exit Certificate valid for 12 months | 120 |
(Substituted by S.I. 38/1993)