Section 902 [Information to be furnished by third party: request of an authorised officer]
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Amendments
Section 902 and heading substituted by Finance Act 1999 section 207(c).
(1) In this section and in section 902A―
"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 902A;
"books, records or other documents" and "liability", in relation to a person, have, respectively, the meaning assigned to them by section 900(1).
(2) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, and subject to this section, an authorised officer may for the purpose of enquiring into a liability in relation to a person (in this section referred to as "the taxpayer") serve on any other person (not being a financial institution within the meaning of section 906A) a notice in writing requiring that other person, within such period as may be specified in the notice, not being less than 30 days from the date of the service of the notice, to do either or both of the following, namely―
(a) to deliver to, or make available for inspection by, the authorised officer, such books, records or other documents as are in the other person's power, possession 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 taxpayer,
(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.
What information must I provide as a third party if requested to do so by an authorised officer?
(1)-(2) A Revenue official authorised for the purposes of this section (i.e., an authorised officer) may by written notice require any person (a third party other than a financial institution within section 906A) to:...
(3) A notice shall not be served on a person under subsection (2) unless the authorised officer concerned has reasonable grounds to believe that the person is likely to have information relevant to the establishment of a liability in relation to the taxpayer.
On what grounds should an authorised officer serve a notice on a third party for information?
(3) Before serving a notice under this section, the authorised officer must have reasonable grounds to believe that the third party is likely to have information relevant to the taxpayer's tax liability....
(4) The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.
(5) A notice under subsection (2) shall name the taxpayer in relation to whose liability the authorised officer is enquiring.
(6) Where an authorised officer serves a notice under subsection (2), a copy of such notice shall be given by the authorised officer to the taxpayer concerned.
(7) Where, under subsection (2), a person has delivered any books, records or other documents and those books, records or other documents are retained by the authorised officer, the person shall, at all reasonable times and subject to such reasonable conditions as may be determined by the authorised officer, be entitled to inspect those books, records or other documents and to obtain copies of them.
(8) 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.
(9) 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).
Amendments
Subs (9) substituted by Finance (No. 2) Act 2008 section 92(d).
(10) Where, in compliance with the requirements of a notice under subsection (2), a 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 non-legible form, are capable of being reproduced in a legible form and any data equipment or any associated apparatus or material.
(11) A person who fails or refuses to comply with a notice served on the person under subsection (2) or to afford the assistance referred to in subsection (10) shall be liable to a penalty of [€4,000]1, but nothing in section 1078 shall be construed as applying to such failure or refusal.
Amendments
1 Substituted by Finance (No. 2) Act 2008 section 98 and Schedule 5 Part 2 para 2(q) from 24 December 2008.
