Taxes Consolidation Act 1997 section 910

Power to obtain information from Minister of the Government

Section 910 empowers the Revenue Commissioners to require government ministers and statutory bodies to provide information about payments they have made, for the purpose of assessing and collecting tax.

• Revenue may issue a written notice to any government minister or statutory body requiring details of payments made to specified persons or classes of persons.
• The minister or body receiving such a notice is obliged to comply and provide the information requested.
• Revenue may delegate this information-gathering power to a nominated officer who can act on their behalf.
• Where Revenue so requires, the information must be provided in an electronic format approved by them.