Taxes Consolidation Act, 1997 (Number 39 of 1997)
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900Power to require production of accounts and books.
[ITA67 s70(3B) and s174; FA76 s3; FA79 s30]
(1) In this section, “authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section.
(2) Subject to subsection (3), where any person who has been duly required by an inspector to deliver a statement of the profits or gains arising to that person from any trade or profession fails to deliver the statement, or where the inspector is not satisfied with the statement delivered by that person, an authorised officer may serve on that person a notice in writing or notices in writing requiring that person to do any of the following—
(a) to deliver to an inspector or to the authorised officer copies of such accounts (including balance sheets) relating to the trade or profession as may be specified or described in the notice within such period as may be specified in the notice, including where the accounts have been audited a copy of the auditor’s certificate;
(b) to make available, within such time as may be specified in the notice, for inspection by an inspector or by an authorised officer, all such books, accounts and documents in that person’s possession or power as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions of the trade or profession.
(3)(a) In this subsection, “precedent partner” has the same meaning as in Part 43.
(b) In the case of a partnership carrying on a trade or profession, where a precedent partner who has been duly required by an inspector to deliver a statement of the profits or gains arising to the partnership from any trade or profession fails to deliver the statement, or where the inspector is not satisfied with the statement delivered by the precedent partner, an authorised officer may serve on the precedent partner a notice in writing or notices in writing requiring the precedent partner to do any of the following—
(i) to deliver to an inspector or to the authorised officer copies of such accounts (including balance sheets) relating to the trade or profession as may be specified or described in the notice within such period as may be specified in the notice, including where the accounts have been audited a copy of the auditor’s certificate;
(ii) to make available, within such time as may be specified in the notice, for inspection by an inspector or by the authorised officer, all such books, accounts and documents in the precedent partner’s possession or power or in the possession or power of the partnership as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions of the trade or profession.
(4) The inspector or authorised officer may take copies of or extracts from any books, accounts or documents made available for his or her inspection under this section.
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900 Power to call for production of books, information, etc.
(1) In this section and in section 901—
“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or as the case may be, section 901;
“books, records or other documents” includes—
(a) accounts (including balance sheets) relating to a trade or profession and where the accounts have been audited, a copy of the auditor’s certificate,
(b) books, accounts, rolls, registers, papers and other documents, whether—
(i) comprised in bound volume, loose-leaf binders or other loose-leaf filing system, loose-leaf ledger sheets, pages, folios or cards, or
(ii) kept on microfilm, magnetic tape or in any non-legible form (by the use of electronics or otherwise) which is capable of being reproduced in a legible form,
(c) every electronic or other automatic means, if any, by which any such thing in non-legible form is so capable of being reproduced, and
(d) documents in manuscript, documents which are typed, printed, stencilled or created by any other mechanical or partly mechanical process in use from time to time and documents which are produced by any photographic or photostatic process;
“judge” means a judge of the High Court;
“liability” in relation to a person, means any liability in relation to tax to which the person is or may be, or may have been, subject, or the amount of such liability;
“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.
(2) Subject to this section, an authorised officer may serve on a person a notice in writing, requiring the person, within such period as may be specified in the notice, not being less than 21 days from the date of the service of the notice, to do either or both of the following, namely—
(a) to deliver to, or to make available for inspection by, the authorised officer such books, records or other documents as are in the person’s possession, power or procurement and as contain, or may (in the authorised officer’s opinion formed on reasonable grounds) contain, information relevant to a liability in relation to the person,
(b) to furnish to the authorised officer, in writing or otherwise, such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability, and which are specified in the notice.
(3) A notice shall not be served on a person under subsection (2) unless the person has first been given a reasonable opportunity to deliver, or as the case may be, to make available to the authorised officer concerned the books, records or other documents in question, or to furnish the information, explanations and particulars in question.
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(4) Nothing in this section shall be construed as requiring a person who is carrying on a profession, and on whom a notice under subsection (2) has been served, to furnish any information, explanations and particulars relating to a client to an authorised officer, or to deliver to, or make available for inspection by, an authorised officer any books, records or other documents relating to a client, other than such—
(a) as pertain to the payment of fees to the person carrying on the profession or to other financial transactions of the person carrying on the profession, or
(b) as are otherwise material to the liability in relation to the person carrying on the profession,
and in particular that person shall not be required to disclose any information or professional advice of a confidential nature given to a client.
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(4) Nothing in this section shall be construed as requiring any person to disclose to an authorised officer—
(a) information with respect to which a claim to legal professional privilege could be maintained in legal proceedings,
(b) information of a confidential medical nature, or (c) professional advice of a confidential nature given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).
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(5) Where, in compliance with the requirements of a notice served on a person under subsection (2), the person makes available for inspection by an authorised officer, books, records or other documents, the person shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.
(6) Where, under subsection (2), a person makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.
(7) A person who refuses or fails to comply with a notice served on the person under subsection (2) or fails to afford the assistance referred to in subsection (5) shall be liable to a penalty of [2]>£1,500<[2][3]>[2]>€1,900<[2]<[3][3]>€4,000<[3].
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Substituted by F(No.2)A08 sched5(part2)(1)(p). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.