Taxes Consolidation Act 1997 section 905

Inspection of documents and records

Section 905 empowers an authorised Revenue officer to enter business premises and inspect documents and records for the purpose of establishing or verifying any tax liability.

• An authorised officer may enter any business premises at a reasonable time to inspect records relating to taxable activities, tax liabilities, or tax repayments
• The officer may require production of records and property, take copies, remove documents for further examination, and request reasonable assistance from relevant persons
• Entry to a private residence requires either the occupier's consent or a District Court search warrant based on suspected non-compliance
• Failure to comply with an authorised officer's requirements carries a penalty of €4,000