| Links from Section 108 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(c) may, if the authorised officer has reason to believe that a person is carrying or has in that person’s possession any records which may be required as evidence in criminal proceedings in accordance with section 1078 of the Taxes Consolidation Act 1997 in relation to the tax, request the person to produce any such records, and if that person should fail to do so, the authorised officer or a member of the Garda Síochána may search that person, provided that— |
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Taxes Consolidation Act, 1997 |
(c) may, if the authorised officer has reason to believe that a person is carrying or has in that person’s possession any records which may be required as evidence in criminal proceedings in accordance with section 1078 of the Taxes Consolidation Act 1997 in relation to the tax, request the person to produce any such records, and if that person should fail to do so, the authorised officer or a member of the Garda Síochána may search that person, provided that— |
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| Links to Section 108 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Value-Added Tax Consolidation Act 2010 |
(1) The Revenue Commissioners may, for the purposes of the prevention and detection of tax evasion, serve a notice in writing on an accountable person whom the Commissioners have reasonable grounds for believing is likely to have further information, explanations or particulars in respect of any books, records (within the meaning of section 108), accounts or other documents relating to his or her supplies of goods made to his or her customers which may assist in identifying taxable supplies in respect of which tax chargeable will not be, or is not likely to be, paid requiring the accountable person to furnish to the Commissioners any such information, explanations or particulars as they may reasonably require and which they consider may so assist. |
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Value-Added Tax Consolidation Act 2010 |
(b) unless subsection (2) applies, state that the document is issued under section 108B of the Value-Added Tax Consolidation Act 2010. |
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Value-Added Tax Consolidation Act 2010 |
(5) A person who does not comply with section 108(5) or with a requirement of an authorised officer under that section shall be liable to a penalty of €4,000. |
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