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Taxes Consolidation Act, 1997 (Number 39 of 1997)


529K Record keeping and inspection of records.

(1) Without prejudice to any other provision of the Tax Acts each qualifying company shall keep and maintain a record of all relevant payments made and the record shall state, in relation to each such payment, the name, address and tax reference of the specified person or the artiste, as appropriate, the date of the payment, the amount of the payment and the amount of appropriate tax deducted from the payment.

(2) The obligations contained in subsections (3) and (4) of section 886 to keep and retain records and linking documents apply to all records, documents and other data created or maintained manually or by any electronic means for the purposes of this Chapter.

(3) (a) Without prejudice to other provisions of the Tax Acts, any person, or any employee of a person, who has made or received a relevant payment, shall produce to a Revenue officer for inspection all documents and records relating to the relevant payment as are in the power, possession or procurement of such person or employee, as the case may be, which have been requested by the Revenue officer.

(b)For the purposes of subsection (1), any Revenue officer who exercises powers or performs duties, as the case may be, under this section shall be authorised in writing by the Revenue Commissioners to exercise those powers or perform those duties.

(c)An authorised officer when exercising powers or performing duties under this section shall, on request, produce evidence of the officer’s authorisation.




Inserted by F(No.2)A13 s25(1). Comes into operation on such day as the Minister for Finance may appoint by order.