Taxes Consolidation Act 1997 section 891K

Implementation of Council Directive (EU) 2021/514 of 22 March 2021 5 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests

Section 891K sets out the rules under which a tax official from another EU Member State may be present at and participate in administrative enquiries carried out by the Revenue Commissioners in Ireland, as part of the exchange of information under the EU Directive on administrative cooperation in taxation (DAC7).

• A foreign tax official may, by agreement between Revenue and the foreign tax authority, be present in Revenue offices, attend administrative enquiries and participate in those enquiries, including by electronic means.
• A foreign tax official may only attend or participate in enquiries if he or she has been issued with a written authorisation by Revenue, becoming a "nominated officer" for the purposes of the section.
• A nominated officer's participation is limited to reviewing books, records or other documents that Revenue can access and requesting reasonable assistance from persons present, and may only relate to the specific information requested.
• A nominated officer cannot carry out any enquiries independently and must produce his or her written authorisation and foreign authority credentials when asked to do so.