Taxes Consolidation Act 1997 section 858

Evidence of authorisation

Section 858 provides for identity cards for authorised Revenue officers, establishing the card as evidence of an officer's authorisation under specified tax legislation.

• An authorised officer is a Revenue officer authorised, nominated or appointed under the tax Acts to exercise functions under specified provisions, and is issued an identity card by the Revenue Commissioners.
• The identity card must contain a statement of the officer's authorisation, the officer's photograph and signature, a Revenue logo hologram, a facsimile signature of a Revenue Commissioner, and details of the specified provisions under which the officer is authorised.
• When requested to produce authorisation in the course of duties, production of the identity card is taken as evidence of authorisation and satisfies any statutory obligation to produce such authorisation on request.
• The section was brought into operation on 1 July 1998 by ministerial order (S.I. No. 212 of 1998).