Taxes Consolidation Act 1997 section 908D

Order to produce evidential material

Section 908D provides for an authorised Revenue officer to apply to a District Court judge for an order requiring a third party to produce material relevant to the investigation of a criminal tax offence.

• An authorised officer may apply to a District Court judge for an order compelling a third party to produce material or give access to it, where there are reasonable grounds for suspecting a tax offence has been, is being, or is about to be committed
• The order may require material to be produced immediately or within a specified period, and where records are held on a computer, they must be provided in a visible and legible form that can be taken away
• The order overrides any secrecy obligations but does not extend to material protected by legal privilege, and any material obtained may be retained and used as evidence in criminal proceedings
• A person who fails or refuses to comply with an order without reasonable excuse is guilty of an offence and is liable on summary conviction to a fine of up to €5,000 or imprisonment for up to 6 months, or both