908E Order to produce documents or provide information

Summary

This section facilitates the more effective investigation of white collar crime and will speed up investigations and prosecutions. The provisions are targeted at serious and complex revenue offences attracting a penalty of at least 5 years imprisonment. An authorised officer of the Revenue Commissioners may apply to the District Court for an order to require a person to produce documents or to provide information required by that officer in an investigation.

Details

(1) Definitions for this section and section 908F are given. The definitions of “authorised officer” and “relevant offence” are self-explanatory.

An “authorised officer” is a Revenue officer who is authorised for the purposes of this section; and a “relevant offence” is an offence under one of the provisions listed in subsection (1).

(2) An authorised officer may apply to the District Court for an order–

1. to require a person to make particular documents, or documents of a particular type available to him/her, or
2. to require a person to provide information.

(3) A District Court Judge may make an order where he/she is satisfied that–

1. the person has possession or control of the documents,
2. the documents are relevant to the investigation,
3. the documents may constitute evidence in relation to the offence, and
4. there is benefit to the investigation by the production of the documents.

The Judge may order the person to produce the documents, or to identify and categorise certain documents in such manner as the Judge orders and to produce the documents so categorised, or to give access to the documents by the authorised officer.

The period in which the order is to be complied with may be stated in the order.

(4) In place of producing the documents, as provided above, the Judge may order the person to answer specified questions and/or to make a statement setting out the answers.

(5) Information that a person may be required to give is limited to information that that person acquired in the course of business.

(6) Where a person appears to the Judge to be entitled to allow entry to a place where documents are located, that person may be required to allow an authorised officer enter the place to obtain access to the documents.

(7) Where documents are not in a legible form, the order shall have effect to–

1. require the provision of passwords,
2. require the documents to be provided in a form that is legible and comprehensible,
3. require the provision of documents in a form in which they can be removed, and are or can be made legible and comprehensible.

(8) An order providing for the production or taking away of a document –

1. allows for the making a copy and taking the copy away,
2. does not allow access to documents that are subject to legal professional privilege, and
3. shall have effect notwithstanding any other provisions.

(9) A person may request retention of a document while the authorised officer takes or retains a copy of it. The authorised officer may accede to the request where he/she is satisfied that the person requires it for their business and undertakes, in writing, to keep it and furnish it to the authorised officer when required in connection with any criminal proceedings.

If the person fails to deliver up the document when required, a copy of the document may be admitted in evidence.

(10) Any document taken away by an authorised officer may be retained by him/her fir use as evidence in a criminal prosecution.

(11) Any information provided by a person following an order shall not be admissible in evidence in any proceedings brought against that person for an offence. This does not apply where the offence relate to non-compliance with the order, where the person deliberately gives incorrect information or the person refuses to deliver up a document in respect of which he/ she had given a written undertaking to produce when required.

(12) In relation to any documents, the person may be ordered to furnish a statement confirming the authenticity of the documents and, in the case of non-legible documents, to provide details of the system or manner in which the documents were reproduced. This may be required at the time the documents are produced or at a later time, as may be specified by order.

(13) The production of any documents shall be without prejudice to any lien that the person may hold over the documents.

(14) A District Court Judge may, following an application by the person concerned, vary or discharge an order.

(15) Where a person requests the return of a document and the authorised officer does not accede to the request, the person may apply to the District Court for the return of the document and the Judge may make an order concerning the return of the document, subject to such condition as he/she may direct.

(16) A person who refuses to comply with an order under this section shall be guilty of an offence and liable to a fine, imprisonment or both.

(17) A person who deliberately provides false or incorrect information shall be guilty of an offence and liable to a fine, imprisonment or both.

(18) A person who, following the giving of a written undertaking to furnish a document to an authorised officer when required in connection with a criminal proceeding, fails to deliver up the document shall be guilty of an offence and liable to a fine, imprisonment or both.

(19) An application for an order shall be made to the District Court in the area where–

1. the documents are located,
2. the person from whom the documents or information is sought lives or carries on a profession, business or occupation, or
3. in the case of a company, the registered office is located, or it carries on a business.

(20) This provision shall not affect any other provision under which a court can order the production of documents in relation to the investigation of an offence.

Relevant Date: Finance Act 2021