Revenue eBrief No. 83/17

28 September 2017

Revenue Information Powers

The Tax and Duty Manuals relating to Revenue Information Powers have been revised and updated and now reside in the Powers folder. 

Details of each of the powers provided for in Sections 900-902A and 906A-909 TCA 1997 are now set out in a separate manual. Each manual below contains up-to-date instructions on the use of the relevant power to ensure correct and appropriate use.

Part 38-04-04 serves as an introduction to and overview of the Revenue information powers.

Part 38-04-04a - Power to call for the production of books, information etc.

 Part 38-04-04b  - Application to the High Court: Production of books, information etc.

 Part 38-04-04c  - Information to be furnished by Financial Institutions.

Part 38-04-04d  - High Court Order requiring Financial Institution to produce information and or books and records.

Part 38-04-04e - Application to Tax Appeals Commission: Information from Financial Institution.

Part 38-04-04f - Information to be furnished by a Third Party other than Financial Institution.

 Part 38-04-04g - Application to the High Court - Information from Third Party other than Financial Institution.

 Part 38-04-04h - Application to the Tax Appeals Commission. Information from a Third Party other than Financial Institution.

Part 38-04-06 - Statement of Affairs in Audit and Investigation Work.