Finance Act 1992 section 131A

Evidence of computer stored records in court proceedings

Section 131A provides for the admissibility of computer-stored records as evidence in court proceedings relating to excise duties and related tax matters.

• Records stored on computers by the Revenue Commissioners can be produced as evidence in court proceedings concerning excise offences and related tax matters.
• A certificate signed by a Revenue officer confirming that the document is a true copy of the computer-stored record is sufficient proof of authenticity, unless the court directs otherwise.
• The court will presume that the officer who signed the certificate held the appropriate authority, without requiring separate proof of their position or signature.
• This provision applies to proceedings under the Finance Act 1992 and related excise and tax legislation, including the Finance Act 2001 and the Customs Act 2015.

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