Section 912 Computer documents and records
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(1) In this section―
"the Acts" means―
(a) the Customs Acts,
(b) the statutes relating to the duties of excise and to the management of those duties,
(c) the Tax Acts,
(d) the Capital Gains Tax Acts,
(e) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(f) the [Capital Acquisitions Tax Consolidation Act 2003]1, and the enactments amending or extending that Act, and
(g) Part VI of the Finance Act, 1983,
and any instruments made thereunder;
"data" means information in a form in which it can be processed;
"data equipment" means any electronic, photographic, magnetic, optical or other equipment for processing data;
"processing" means performing automatically logical or arithmetical operations on data, or the storing, maintenance, transmission, reproduction or communication of data;
"records" means documents which a person is obliged by any provision of the Acts to keep, issue or produce for inspection, and any other written or printed material;
"software" means any sequence of instructions used in conjunction with data equipment for the purpose of processing data or controlling the operation of the data equipment.
Amendments
1 Substituted by Capital Acquisitions Tax Consolidation Act 2003 section 119 and Schedule 3.
What definitions are relevant in the matter of computer documents and records?
(1) These rules apply to records: documents which a person is obliged to keep or produce for inspection under the law relating to income tax, corporation tax, capital gains tax, value added tax, capital acquisitions tax, residential property tax, and...
(2) Any provision under the Acts which―
(a) requires a person to keep, retain, issue or produce any records or cause any records to be kept, retained, issued or produced, or
(b) permits an officer of the Revenue Commissioners―
(i) to inspect any records,
(ii) to enter premises and search for any records, or
(iii) to take extracts from or copies of or remove any records,
shall, where the records are processed by data equipment, apply to the data equipment together with any associated software, data, apparatus or material as it applies to the records.
Does Revenue's power in relation to the keeping, inspection and removal of records apply to data equipment and software used to process records?
(2) Revenue powers in the Acts in relation to the keeping, production, inspection, checking or removal of records also apply to the data equipment and software used to process the records....
(3) An officer of the Revenue Commissioners may in the exercise or performance of his or her powers or duties require―
(a) the person by or on whose behalf the data equipment is or has been used, or
(b) any person having charge of, or otherwise concerned with the operation of, the data equipment or any associated apparatus or material,
to afford him or her all reasonable assistance in relation to the exercise or performance of those powers or duties.
Must I provide reasonable assistance to a Revenue officer inspecting my computer records?
(3) Yes. A Revenue officer may require you as a person using data equipment or as a person concerned with its operation, to give him/her reasonable assistance in the course of his/her inspection....
