Finance Act, 1992
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Powers of inspection: PAYE. |
233.—Chapter IV of Part V of the Income Tax Act, 1967 , is hereby amended by the insertion after section 127 of the following section: | |
“127A.—(1) In this section— | ||
‘authorised officer’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section; | ||
‘records’ means any personnel records relating to the payment of emoluments or the provision of benefits-in-kind or perquisites, payroll files, wages sheets, certificates of tax-free allowances, tax deduction cards, certificates issued in accordance with Regulation 22 of the Income Tax (Employment) Regulations, 1960 ( S.I. No. 28 of 1960 ), including any data (within the meaning of section 237 of the Finance Act, 1992) stored by any means approved under section 113 of the Finance Act, 1986 , or by any other means or any other information or documents which the authorised officer may reasonably require. | ||
(2) An authorised officer may at all reasonable times enter any premises or place where he has reason to believe that an employer is or has been carrying on any activity, as an employer, or that any person is or was either paying emoluments or providing benefits-in-kind, or perquisites or that any person is or was in receipt of emoluments, benefits-in-kind or perquisites or that records are or may be kept, and | ||
(a) may require any employer or any other person who is on those premises or in that place, other than a person who is there to purchase goods or to receive a service, to produce any records which he requires for the purposes of his enquiry, | ||
(b) may, if he has reason to believe that any of the records he has required to be produced to him under the provisions of paragraph (a) have not been so produced, search on those premises or in that place for those records, and | ||
(c) may examine, make copies of, take extracts from, remove and retain any records for further examination or for the purposes of any legal proceedings instituted by an officer of the Revenue Commissioners or for the purposes of any criminal proceedings. | ||
(3) An authorised officer may require any person, other than a person purchasing goods or receiving a service from an employer, to give the authorised officer all reasonable assistance including providing information and explanations and furnishing documents required by the authorised officer. | ||
(4) An authorised officer, when exercising or performing his powers or duties under this section, shall on request produce his authorisation for the purposes of this section. | ||
(5) A person who does not comply with the requirements of an authorised officer in the exercise or performance of his powers or duties under this section shall be liable to a penalty of £1,000. | ||
(6) The records referred to in this section shall be retained by the employer for a period of 6 years after the end of the year to which they refer or for such shorter period as the Revenue Commissioners may authorise in writing to the employer.”. |