Taxes Consolidation Act 1997 section 904K

Power of inspection: notices of attachment

Section 904K empowers authorised Revenue officers to enter business premises and inspect books, records and other documents for the purpose of auditing returns made under the notices of attachment regime in section 1002.

• An authorised officer may enter any premises or place of business of a relevant person at all reasonable times to audit returns made under section 1002.
• The officer may require the relevant person or any relevant employee to produce books, records or other documents, furnish information and explanations, and give all reasonable assistance needed for the audit.
• The officer may make extracts from or copies of any material produced, or require that copies be made available, and must produce proof of authorisation on request.
• A relevant employee who fails to comply faces a penalty of €1,265, while a relevant person who fails to comply faces a penalty of €19,045 plus €2,535 for each day the failure continues.