Taxes Consolidation Act 1997 section 1078A

Concealing facts disclosed by documents

Section 1078A makes it an offence to falsify, conceal, destroy or dispose of material relevant to a Revenue investigation into a tax offence.

• A person commits an offence if they tamper with or destroy material they know or suspect is relevant to an ongoing or anticipated Revenue investigation
• Where a person destroys or conceals material in circumstances where it is reasonable to conclude they knew of the investigation, they are presumed to have had that knowledge unless the court finds reasonable doubt
• On summary conviction, a person is liable to a fine of up to €5,000 or imprisonment for up to 6 months, or both
• On conviction on indictment, a person is liable to a fine of up to €127,000 or imprisonment for up to 5 years, or both