Revenue Note for Guidance

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Revenue Note for Guidance

857 Evidence of authorisation

Summary

This section provides for a specific identity card, which is acceptable as evidence of a Revenue officer’s authorisation for the purposes of specified provisions. These specified provisions are those that are shown on the particular officer’s identity card. In addition, the production of the identity card satisfies any statutory requirement in those provisions that such an officer must, on request, produce his/her authorisation.

Details

Definitions

(1) The term “the Acts” is the legislation relating to customs and excise duties, income tax, corporation tax, capital gains tax, value-added tax, capital acquisitions tax, stamp duty and local property tax and includes the European Communities (Intrastat) Regulations.

An “authorised officer” is a Revenue officer who is authorised, nominated or appointed under any provision of the Acts to exercise or perform any function (including powers and duties) under any of the specified provisions.

The “identity card” of an authorised officer is a card issued by the Revenue Commissioners which —

  • states that the officer is an officer of the Revenue Commissioners authorised to perform functions in relation to specified legislation shown on the card,
  • bears the officer’s photograph and signature,
  • bears a hologram showing the logo of the Revenue Commissioners,
  • bears a facsimile signature of a Revenue Commissioner, and
  • states the specified provisions in respect of which the officer is authorised.

The “specified provisions” are either or both the provisions of the Acts under which the authorised officer —

  • is authorised and which are specified on his/her identity card, and
  • exercises or performs functions, powers or duties under the legislation relating to duties of customs and excise.

Evidence of authorization

(2) Where an authorised officer, in the exercise or performance of any functions under any of the specified provisions, is requested to produce or show his/her authorisation for the purposes of that provision, the production by the authorised officer of his/her identify card is to be taken as evidence of authorisation under that provision and also satisfies any obligation under that provision which requires the authorised officer to produce such authorisation on request.

Commencement

(3) The section comes into operation on a day appointed by order by the Minister for Finance. Such an order was made by the Minister for Finance on 26 June, 1997, bringing this section into operation as on and from 1 July, 1998 (S.I. No. 212 of 1998).

Relevant Date: Finance Act 2021