Taxes Consolidation Act 1997 section 904J

Power of inspection: tax deduction from payments in respect of professional services by certain persons

Section 904J gives authorised Revenue officers the power to enter an accountable person's premises and audit their professional services withholding tax (PSWT) returns, examine compliance procedures, and require production of books and records.

• An authorised Revenue officer may enter an accountable person's premises at any reasonable time to audit PSWT returns for a year of assessment
• The officer may examine the accountable person's compliance procedures and check all or a sample of returns to verify those procedures are adequate and followed in practice
• The accountable person or their employees must produce books, records and documents, furnish information and explanations, and give reasonable assistance to the officer
• Non-compliance penalties are €1,265 for an employee and €19,045 for the accountable person, with a further daily penalty of €2,535 for each day the failure continues