Taxes Consolidation Act 1997 section 900

Power to call for production of books, information, etc.

Section 900 sets out the powers of authorised Revenue officers to require taxpayers to produce books, records and other documents, or to furnish information, relevant to their tax liabilities.

• An authorised officer may serve a written notice requiring a person to deliver or make available specified books, records or documents, or to furnish information, explanations and particulars relevant to the person's tax liability, with a minimum compliance period of 21 days.
• Before issuing a formal notice, the officer must first give the person a reasonable opportunity to produce the records or furnish the information voluntarily.
• Certain categories of information are protected from disclosure, including legally privileged material, confidential medical information, and confidential professional advice given to a client (unless connected with a dishonest, fraudulent or criminal purpose).
• A person who fails to comply with a notice, or fails to provide reasonable assistance to the officer, is liable to a penalty of €4,000.