902 Information to be furnished by third party: request of an authorised officer

Summary

This section enables an authorised officer to access records and information of third parties (other than financial institutions) which are relevant to the tax liability of another person, including any person (including a group or class of persons) whose identity is not known to the officer, but who is identifiable by other means.

Details

(1) The definitions of “books, records or other documents” and “liability” in relation to a person have the same meaning as in section 900.

(2) An authorised officer is empowered by the section to issue a notice to a third party, other than a financial institution, seeking within a period of not less than 30 days access to (whether by way of delivery or making available) books, records or other documents as are in the third party’s power, possession or procurement and as contain, or may contain, information relevant to a liability in relation to another person (i.e. a taxpayer), including any person (including a group or class of persons) whose identity is not known. The officer may also or alternatively seek information, explanations or particulars from the third party which is relevant to that liability.

(3) It is a requirement that the officer concerned has reasonable grounds to believe that the third party to whom a notice is to issue is likely to have information relevant to the establishment of a tax liability of the taxpayer.

(4) & (5) A notice can be issued under the section in respect of a company which has been dissolved or an individual who has died.

(6) Where the identity of the taxpayer is known to the authorised officer when they serve the notice on the third party, the taxpayer must be notified in writing of the service of the notice and upon whom it has been served at the time of service or as soon as is practicable thereafter. In other cases where the identity of the taxpayer is not known to the officer, the taxpayer must be notified in writing of the service of the notice and upon whom served as soon as is practicable after their identity becomes known to the officer.

(7) & (8) The third party is entitled to inspect and to obtain copies of any records which have been delivered to the authorised officer and the officer is entitled to make extracts from or copies of records made available by the third party for inspection.

(9) A person carrying on a profession cannot be obliged to disclose—

• information which is bound by legal privilege,
• confidential medical information, or
• confidential professional advice given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).

(10) & (11) Where a third party makes books, etc available for inspection by an authorised officer, he or she is required to afford reasonable assistance to the officer. Failure to provide such assistance or to comply with a notice can render a person liable to a penalty of €4,000.

Relevant Date: Finance Act 2019