Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
887Use of electronic data processing.
[FA86 s113(1), (2) and (3); FA93 s99]
(1) In this section—
“the Acts” means—
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) the Value-Added Tax Act, 1972,
(d) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, and
(e) Part VI of the Finance Act, 1983,
and any instruments made thereunder;
“records” means documents which a person is obliged by the Acts to keep, to issue or to produce for inspection, and any other written or printed material.
(2) For the purposes of the Acts and subject to the agreement of the Revenue Commissioners, records may be stored, maintained, transmitted, reproduced or communicated, as the case may be, by any electronic, photographic or other process approved of by the Revenue Commissioners, and in circumstances where the use of such process has been agreed by the Revenue Commissioners and subject to such conditions as they may impose.
(3) Where in accordance with subsection (2) records are preserved by electronic, photographic or other process, a statement contained in a document produced by any such process shall, subject to the rules of court, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.
<[1]
[1]>
887 Use of electronic data processing.
(1) In this section—
“the Acts” means—
(a) the Tax Acts,
(b) the Capital Gains Tax Acts,
(c) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(d) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, and
(e) Part VI of the Finance Act, 1983,
and any instrument made under any of these enactments;
“record” means any document which a person is obliged by the Acts to keep, to issue or to produce for inspection, and any other written or printed material.
(2) For the purposes of the Acts, but subject to Chapter 2 of Part 9 of the Value-Added Tax Consolidation Act 2010, a record may be [4]>generated,<[4] stored, maintained, transmitted, reproduced or communicated, as the case may be, by any electronic, photographic or other process that—
(a) provides a reliable assurance as to the integrity of the record from the time when it was first generated in its final form by such electronic, photographic or other process,
(b) permits the record to be displayed in intelligible form and produced in an intelligible printed format,
(c) permits the record to be readily accessible for subsequent reference in accordance with paragraph (b), and
(d) conforms to the information technology and procedural requirements drawn up and published by the Revenue Commissioners in accordance with subsection (3).
(3) The Revenue Commissioners shall from time to time draw up and publish in Iris Oifigiúil the information technology and procedural requirements to which any electronic, photographic or other process used by a person for the storage, maintenance, transmission, reproduction and communication of any record shall conform.
(4) The authority conferred on the Revenue Commissioners by this section to draw up and publish requirements shall be construed as including the authority exercisable in a like manner to revoke and replace or to amend any such requirements.
(5) (a) Every person who preserves records by any electronic, photographic or other process, when required to do so by a notice in writing from the Revenue Commissioners, shall, within such period as is specified in the notice, not being less than 21 days from the date of service of the notice, supply to the Revenue Commissioners full particulars relating to the process used by that person, including full particulars relating to software (within the meaning of section 912).
(b) A person who fails or refuses to comply with a notice served on the person under paragraph (a) shall be liable to a penalty of
[2]>£1,000<[2][3]>[2]>€1,265<[2]<[3][3]>€3,000<[3].
(6) (a) Subject to paragraph (b), where records are kept by a person (being a person who is obliged by the Acts to keep such records) by any electronic, photographic or other process which does not conform with the requirements referred to in paragraphs (a) to (d) of subsection (2), then the person shall be deemed to have failed to comply with that obligation and that person shall be liable to the same penalties as the person would be liable to if the person had failed to comply with any obligation under the Acts in relation to the keeping of records.
(b) Paragraph (a) shall not apply where the person referred to in that paragraph complies with any obligation under the Acts in relation to the keeping of records other than in accordance with the provisions of subsection (2).
(7) Where records are preserved by any electronic, photographic or other process, information contained in a document produced by any such process shall, subject to the rules of court, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.
(8) The Revenue Commissioners may nominate any of their officers to discharge any function authorised by this section to be discharged by the Revenue Commissioners.
<[1]
[1]
Substituted by FA01 s232(1)(a). Applies as respects any chargeable period commencing on or after 15 February 2001.
[3]
Substituted by F(No.2)A08 sched5(part2)(1)(j). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.