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“Concealing facts disclosed by documents.
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1078A.—(1) Any person who—
(a) knows or suspects that an investigation by an officer of the Revenue Commissioners into an offence under the Acts or the
Waiver of Certain Tax, Interest and Penalties Act 1993
is being, or is likely to be, carried out, and
(b) falsifies, conceals, destroys or otherwise disposes of material which the person knows or suspects is or would be relevant to the investigation or causes or permits its falsification, concealment, destruction or disposal,
is guilty of an offence.
(2) Where a person—
(a) falsifies, conceals, destroys or otherwise disposes of material, or
(b) causes or permits its falsification, concealment, destruction or disposal,
in such circumstances that it is reasonable to conclude that the person knew or suspected—
(i) that an investigation by an officer of the Revenue Commissioners into an offence under the Acts or the
Waiver of Certain Tax, Interest and Penalties Act 1993
was being, or was likely to be, carried out, and
(ii) that the material was or would be relevant to the investigation,
the person shall be taken, for the purposes of this section, to have so known or suspected, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether the person so knew or suspected.
(3) A person guilty of an offence under this section is liable—
(a) on summary conviction to a fine not exceeding €3,000, or at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment, or
(b) on conviction on indictment, to a fine not exceeding €127,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.
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Presumptions.
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1078B.—(1) In this section—
‘return, statement or declaration’ means any return, statement or declaration which a person is required to make under the Acts or the
Waiver of Certain Tax, Interest and Penalties Act 1993
.
(2) The presumptions specified in this section apply in any proceedings, whether civil or criminal, under any provision of the Acts or the
Waiver of Certain Tax, Interest and Penalties Act 1993
.
(3) Where a document purports to have been created by a person it shall be presumed, unless the contrary is shown, that the document was created by that person and that any statement contained therein, unless the document expressly attributes its making to some other person, was made by that person.
(4) Where a document purports to have been created by a person and addressed and sent to a second person, it shall be presumed, unless the contrary is shown, that the document was created and sent by the first person and received by the second person and that any statement contained therein—
(a) unless the document expressly attributes its making to some other person, was made by the first person, and
(b) came to the notice of the second person.
(5) Where a document is retrieved from an electronic storage and retrieval system, it shall be presumed unless the contrary is shown, that the author of the document is the person who ordinarily uses that electronic storage and retrieval system in the course of his or her business.
(6) Where an authorised officer in the exercise of his or her powers under subsection (2A) of section 905 has removed records (within the meaning of that section) from any place, gives evidence in proceedings that to the best of the authorised officer's knowledge and belief, the records are the property of any person, the records shall be presumed unless the contrary is proved, to be the property of that person.
(7) Where in accordance with subsection (6) records are presumed in proceedings to be the property of a person and the authorised officer gives evidence that, to the best of the authorised officer's knowledge and belief, the records are records which relate to any trade, profession, or, as the case may be, other activity, carried on by that person, the records shall be presumed unless the contrary is proved, to be records which relate to that trade, profession, or, as the case may be, other activity, carried on by that person.
(8) In proceedings, a certificate signed by an inspector or other officer of the Revenue Commissioners certifying that a return, statement or declaration to which the certificate refers is in the possession of the Revenue Commissioners in such circumstances as to lead the officer to conclude that, to the best of his or her knowledge and belief it was delivered to an inspector or other officer of the Revenue Commissioners, it shall be presumed unless the contrary is proved, to be evidence that the said return, statement, or declaration was so delivered.
(9) In proceedings, a certificate, certifying the fact or facts referred to in subsection (8) and purporting to be signed as specified in that subsection, may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by a person holding, at the time of the signature, the office or position indicated in the certificate as the office or position of the person signing.
(10) References in this section to a document are references to a document in written, mechanical or electronic format and, for this purpose ‘written’ includes any form of notation or code whether by hand or otherwise and regardless of the method by which, or the medium in or on which, the document concerned is recorded.
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Provision of information to juries.
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1078C.—(1) In a trial on indictment of an offence under the Acts or the
Waiver of Certain Tax, Interest and Penalties Act 1993
, the trial judge may order that copies of any or all of the following documents shall be given to the jury in any form that the judge considers appropriate:
(a) any document admitted in evidence at the trial,
(b) the transcript of the opening speeches of counsel,
(c) any charts, diagrams, graphics, schedules or agreed summaries of evidence produced at the trial,
(d) the transcript of the whole or any part of the evidence given at the trial,
(e) the transcript of the closing speeches of counsel,
(f) the transcript of the trial judge's charge to the jury,
(g) any other document that in the opinion of the trial judge would be of assistance to the jury in its deliberations including, where appropriate, an affidavit by an accountant or other suitably qualified person, summarising, in a form which is likely to be comprehended by the jury, any transactions by the accused or other persons which are relevant to the offence.
(2) If the prosecutor proposes to apply to the trial judge for an order that a document mentioned in subsection (1) (g) shall be given to the jury, the prosecutor shall give a copy of the document to the accused in advance of the trial and, on the hearing of the application, the trial judge shall take into account any representations made by or on behalf of the accused in relation to it.
(3) Where the trial judge has made an order that an affidavit by an accountant or other person mentioned in subsection (1) (g) shall be given to the jury, the accountant, or as the case may be, the other person so mentioned—
(a) shall be summoned by the prosecution to attend at the trial as an expert witness, and
(b) may be required by the trial judge, in an appropriate case, to give evidence in regard to any relevant procedures or principles within his or her area of expertise.”.
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