Value-Added Tax Act, 1972

Inspection and removal of records.

18.—(1) An authorised officer may, for the purpose of making any enquiry which he considers necessary in relation to liability to tax of any person, enter any premises in which the officer has reason to believe that such person is carrying on business and the officer may request the production of, search for and inspect any books, invoices, credit notes, debit notes, receipts, accounts, bank statements, vouchers or other documents whatsoever relating to the delivery of goods or the rendering of services and may remove and retain any such books, invoices, credit notes, debit notes, receipts, accounts, vouchers, bank statements or other documents for such period as may be reasonable for their examination or for the purpose of any proceedings for the recovery of a penalty under this Act.

(2) Upon request made by an authorised officer at any premises in which a person carries on business, the person, or any person employed by him, shall produce to the authorised officer all books, invoices, credit notes, debit notes, receipts, accounts, vouchers, bank statements or other documents whatsoever relating to the said business which may be in the power, possession or procurement of the person to whom the request is made and shall permit the officer to inspect and remove any documents so produced.

(3) A person shall not wilfully obstruct or delay an authorised officer in the exercise of his powers under this section.

(4) Where, in pursuance of this section, an authorised officer enters any premises, carries out any search or requests production of any documents, he shall, on request, show his authorisation for the purpose of this section to the person concerned.

(5) In this section “authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section.