Revenue Note for Guidance
This section enables the Revenue Commissioners to scan and store electronically images of existing and future tax returns and other records (under all tax heads) and to use an authenticated copy record of them where required in court proceedings to prove facts that are stated on those records. A copy record produced for use in court proceedings must be accompanied by a signed certificate stating that the proper procedures were followed in making and storing the record concerned. If the court is not satisfied with the procedures it can rule that a copy record is inadmissible as evidence.
(1) “copy record” is any copy of an original record or a copy of that copy made as referred to in subsection (2). The copy must be accompanied by a certificate (see subsection (4)) and the original record, or copy thereof, must be in the possession of the Revenue Commissioners.
“original record” is any document, record or record of an entry in a document or record or information relating to tax made or stored by way of any storage equipment by, and in the possession of, the Revenue Commissioners.
“provable record” is an original record or a copy record and – where an original record or copy record is stored in any storage equipment – includes the production/re-production of the record in a legible form.
“storage equipment” is any device used for storing information.
“tax” is any tax, duty, levy or charge under the care and management of the Revenue Commissioners.
(2) The Revenue Commissioners may make a legible copy, or store information necessary for making a legible copy, of any original record or any copy record where those records are deteriorating, inconvenient to store or where the method of keeping them has become technically obsolete. The Commissioners may then destroy the original or copy records.
(3) The legible copy made of the record, or the information stored, in accordance with subsection (2) is deemed to be an original record for the purposes of this section.
(4) & (5) In any proceedings, a certificate signed by an officer of the Revenue Commissioners stating that a copy record has been made in accordance with subsection (2) shall be evidence of the fact and a document purporting to be such a certificate shall be deemed to be such a certificate and to be so signed, unless the contrary is shown.
(6) A provable record is to be admissible in evidence in any proceedings and shall also be evidence of anything recorded in it unless the contrary is shown or unless the court is not satisfied with the procedures used to make it.
(7) In any proceedings a signed certificate by an officer of the Revenue Commissioners that a thorough but unsuccessful search has been made for a record of an event, is evidence that the event did not happen unless the contrary is shown or unless the court is not satisfied that it did not happen.
(8) Any powers conferred on the Revenue Commissioners by the section can – subject to their direction and control – be exercised by an officer of the Revenue Commissioners.
Relevant Date: Finance Act 2019