Taxes Consolidation Act 1997 section 907A

Application to Appeal Commissioners: information from third party

Section 907A enables an authorised Revenue officer to apply to the Appeal Commissioners for permission to serve a notice on a third party, requiring that party to produce documents or provide information relevant to a taxpayer's tax liability.

• The officer must have written consent from a Revenue Commissioner and reasonable grounds for suspecting non-compliance before applying to the Appeal Commissioners
• The Appeal Commissioners may approve the application if satisfied there are reasonable grounds, and their determination is final and conclusive
• Once consent is given the officer has 14 days to serve the notice, and the third party has 30 days to comply
• Failure to comply attracts a penalty of €19,045 plus a further €2,535 for each day the failure continues beyond the 30-day period