Taxes Consolidation Act 1997 Schedule 2, paragraph 25

Evidence

Schedule 2, paragraph 25 provides that a letter from a senior Revenue official, or a notice in Iris Oifigiúil, is sufficient evidence that the Revenue Commissioners have exercised their powers under this Part.

• A letter signed by a Secretary or Assistant Secretary of the Revenue Commissioners may confirm the exercise of powers under this Part.
• Alternatively, a notice published in Iris Oifigiúil (the official State gazette) serves the same purpose.
• The letter or notice is accepted as sufficient evidence that the Revenue Commissioners have exercised the relevant powers.
• This simplifies proof of Revenue action without requiring further documentation or verification.