Taxes Consolidation Act 1997 section 904

Power of inspection: tax deduction from payments to certain subcontractors

Section 904 gives Revenue authorised officers powers to enter premises, inspect records, and require assistance in relation to payments by principals to subcontractors in the construction, forestry, and meat processing industries.

• An authorised officer may enter any premises where relevant operations are carried on, payments to subcontractors are made or received, or records are kept, and may require production of records, search for records not produced, and remove and retain records for examination or legal proceedings.
• Entry to premises used wholly and exclusively as a private residence requires either the occupier's consent or a warrant from a District Court judge.
• The officer may require principals, subcontractors, and their employees or administrative staff to provide all reasonable assistance, including information, explanations, and documents, and must produce evidence of authorisation on request.
• Non-compliance with the officer's requirements carries a penalty of €4,000, and all relevant records must be retained for six years after the end of the year to which they relate, unless Revenue authorises a shorter period.