900 Power to call for production of books, information, etc

Summary

This section allows an authorised officer of the Revenue Commissioners to require a taxpayer to deliver, or to make available for inspection, books, records and other documents or to furnish information relevant to the taxpayer’s tax liability.

Details

(1) Definitions are as follows —

“authorised officer” is an officer of the Revenue Commissioners authorised by them in writing for the purpose of this section;

“books, records or other documents” are comprehensively defined;

“liability”, in relation to a person is defined to include any tax to which the person is, may be, or may have been, liable;

“tax” includes any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2) An authorised officer can, by notice in writing, require a person to, within a period of not less that 21 days —

• deliver, or to make available, books, records or other documents, and/or
• to furnish in writing or otherwise information, explanations and particulars,

as are specified in the notice and which are relevant to a liability in relation to the person.

(3) Before the officer issues a notice under subsection (2) the person concerned must have been given a reasonable opportunity to comply with the officer’s requirements.

(4) A person carrying on a profession cannot be obliged to disclose-

• information which is bound by legal privilege,
• confidential medical information, or
• confidential professional advice given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).

(5) Where a person is required by a notice under subsection (2) to make available for inspection by an authorised officer books, etc, the person is required to afford the officer reasonable assistance, including the giving of information in relation to the use of all electronic or other automatic means by which books, etc in non-legible form is capable of being reproduced in legible form.

(6) The officer can take copies or extracts from the books, etc made available.

(7) A penalty of €4,000 is provided for the refusal or failure by a person to comply with a notice or failure to give the assistance required under subsection (5).

Relevant Date: Finance Act 2021