Stamp Duties Consolidation Act 1999 section 128B

Power of inspection

Section 128B empowers an authorised Revenue officer to enter business premises and audit stamp duty returns, with penalties imposed for failure to cooperate.

• An authorised officer may, at any reasonable time, enter the premises or place of business of a relevant person in order to audit a return.
• The officer can require the relevant person, or an employee, to produce records, furnish information, explanations and particulars, and provide all reasonable assistance.
• The officer may take extracts from or copies of any records made available, and must produce written authorisation when asked.
• An uncooperative employee faces a penalty of €1,265; an uncooperative relevant person faces a penalty of €19,045, plus a further €2,535 for each day the failure continues.