Revenue Note for Guidance

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Revenue Note for Guidance

912 Computer documents and records

For the purposes of any of the taxes, duties, etc under the care and management of the Revenue Commissioners any requirement on a person to retain and produce records and any power of inspection by officer of the Revenue Commissioners applies also where the data is stored electronically. The Revenue Commissioners may require reasonable assistance in obtaining or retrieving information or data from these sources.

Relevant Date: Finance Act 2019