Taxes Consolidation Act, 1997 (Number 39 of 1997)
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908Application to High Court seeking order requiring information to be furnished by financial institutions.
[FA83 s18; DCITPA96 s10]
(1) In this section—
“authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section;
“books”, “financial institution” and “person” have the same meanings respectively as in section 907;
“judge” means a judge of the High Court.
(2) Where—
(a) a person who for the purposes of tax has been duly required by an inspector to deliver a statement of the profits or gains arising to that person from any trade or profession or to deliver to the inspector a return of income fails to deliver that statement or that return to the inspector, or
(b) the inspector is not satisfied with such a statement or return so delivered,
an authorised officer may, if he or she is of opinion that that person maintains or maintained an account or accounts, the existence of which has not been disclosed to the Revenue Commissioners, with a financial institution or that there is likely to be information in the books of that institution indicating that that statement of profits or gains or that return of income is false to a material extent, apply to a judge for an order requiring that financial institution to furnish the authorised officer—
(i) with full particulars of all accounts maintained by that person, either solely or jointly with any other person or persons, in that institution during a period not exceeding 10 years immediately preceding the date of the application, and
(ii) with such information as may be specified in the order relating to the financial transactions of that person, being information recorded in the books of that institution which would be material in determining the correctness of the statement of profits or gains or the return of income delivered by that person or, in the event of failure to deliver such statement or return, would be material in determining the liability of that person to tax.
(3) Where the judge to whom an application is made under subsection (2) is satisfied that there are reasonable grounds for making the application, that judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the financial institution to furnish the authorised officer with such particulars and information as may be specified in the order.
(4) Where a judge makes an order under this section, he or she may also, on the application of the authorised officer concerned, make a further order prohibiting, for such period as the judge may consider proper and specify in the order, any transfer of, or any dealing with, without the consent of the judge, any assets or moneys of the person to whom the order relates that are in the custody of the financial institution at the time the order is made.
(5)(a) Where—
(i) a copy of any affidavit and exhibits grounding an application under subsection (2) or (4) and any order made under subsection (3) or (4) are to be made available to any of the persons referred to in subsection (2) or any of those persons’ solicitor, or to the financial institution, as the case may be, and
(ii) the judge is satisfied on the hearing of the application that there are reasonable grounds in the public interest that such copy of an affidavit, exhibits or order, as the case may be, should not include the name or address of the authorised officer,
such copy, copies or order shall not include the name or address of that authorised officer.
(b) Where, on any application to the judge to vary or discharge an order made under this section, it is desired to cross-examine the deponent of any affidavit filed by or on behalf of the authorised officer and the judge is satisfied that there are reasonable grounds in the public interest to so order, the judge shall order either or both of the following—
(i) that the name and address of the authorised officer shall not be disclosed in court, and
(ii) that such cross-examination shall only take place in the sight and hearing of the judge and in the hearing only of all other persons present at such cross-examination.
(6) Every hearing of an application for an order under this section and of any appeal in connection with that application shall be held in camera.
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908 Application to High Court seeking order requiring information: financial institutions.
(1) In this section—
“judge” means a judge of the High Court;
“a taxpayer” means any person including—
(a) a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known, and
(b) a person by or in respect of whom a declaration has been made under section 263(1) declaring that the person is beneficially entitled to all or part of the interest in relation to a deposit.
(2) An authorised officer may, subject to this section, make an application to a judge for an order requiring a financial institution, to do either or both of the following, namely—
(a) to make available for inspection by the authorised officer, such books, records or other documents as are in the financial institution’s power, possession or procurement as contain, or may (in the authorised officer’s opinion formed on reasonable grounds) contain information relevant to a liability in relation to a taxpayer,
(b) to furnish to the authorised officer such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability,
and which are specified in the application.
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(2A) In making an application under subsection (2), an authorised officer may request the judge to provide that any order made under subsection (5) shall be subject to a condition that, save for the purposes of complying with the order, the existence of or any details of the order shall not be disclosed (whether directly or indirectly) to any person.
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(3) An authorised officer shall not make application under subsection (2)[4]>, whether or not it includes a request to be made under subsection (2A),<[4] without the consent in writing of a Revenue Commissioner, and without being satisfied—
(a) that there are reasonable grounds for suspecting that the taxpayer, or, where the taxpayer is a group or class of persons, all or any one of those persons, may have failed or may fail to comply with any provision of the Acts,
(b) that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax (having regard to the amount of a liability in relation to the taxpayer, or where the taxpayer is a group or class of persons, the amount of a liability in relation to all or any one of them, that arises or might arise from such [5]>failure), and<[5][5]>failure),<[5]
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(ba) that, in a case where the application includes a request made under subsection (2A), there are reasonable grounds for suspecting that a disclosure, referred to in subsection (2A) [7]>would lead to serious prejudice to the proper assessment or collection of tax<[7][7]>is likely to lead to serious prejudice to the proper assessment or collection of tax<[7], and
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(c) that the information—
(i) which is likely to be contained in the books, records or other documents to which the application relates, or
(ii) which is likely to arise from the information, explanations and particulars to which the application relates,
is relevant to the proper assessment or collection of tax.
(4) Without prejudice to the generality of subsection (2), the authorised officer may make an application under that subsection to the judge for an order in respect of the matters referred to in paragraphs (a) and (b) of that subsection in so far as they relate to a person who is connected with the taxpayer.
(5) Where the judge, to whom an application is made under subsection (2), is satisfied that there are reasonable grounds for the application being made, the judge may, subject to such conditions as he or she may consider proper and specify in the order, make an order requiring the financial institution—
(a) to make available for inspection by the authorised officer, such books, records or other documents, and
(b) to furnish to the authorised officer such information, explanations and particulars,
as may be specified in the order.
(6) The persons who may be treated as a taxpayer for the purposes of this section include a company which has been dissolved and an individual who has died.
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(6A) Where in compliance with an order made under subsection (5), a financial institution makes available for inspection by an authorised officer, books, records or other documents, the financial institution shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form, and any data equipment or any associated apparatus or material.
(6B) Where in compliance with an order made under subsection (5), a financial institution makes books, records or other documents available for inspection by the authorised officer, the authorised officer may make extracts from or copies of all or any part of the books, records or other documents.
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(7) Every hearing of an application for an order under this section and of any appeal in connection with that application shall be held in camera.
(8) Where a judge makes an order under this section, he or she may also, on the application of the authorised officer concerned, make a further order prohibiting, for such period as the judge may consider proper and specify in the order, any transfer of, or any dealing with, without the consent of the judge, any assets or moneys of the person to whom the order relates that are in the custody of the financial institution at the time the order is made.
(9) (a) Where—
(i) a copy of any affidavit and exhibits grounding an application under subsection (2) or (8) and any order made under subsection (5) or (8) are to be made available to the taxpayer, or the taxpayer’s solicitor or to the financial institution or the financial institution’s solicitor, as the case may be, and
(ii) the judge is satisfied on the hearing of the application that there are reasonable grounds in the public interest that such copy of an affidavit, exhibits or order, as the case may be, should not include the name or address of the authorised officer,
such copy, or copies or order shall not include the name or address of the authorised officer.
(b) Where, on any application to the judge to vary or discharge an order made under this section, it is desired to cross-examine the deponent of any affidavit filed by or on behalf of the authorised officer and the judge is satisfied that there are reasonable grounds in the public interest to so order, the judge shall order either or both of the following—
(i) that the name and address of the authorised officer shall not be disclosed in court, and
(ii) that such cross-examination shall only take place in the sight and hearing of the judge and in the hearing only of all other persons present at such cross-examination.
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