Advertisement
If you have a new account but are having problems posting or verifying your account, please email us on hello@boards.ie for help. Thanks :)
Hello all! Please ensure that you are posting a new thread or question in the appropriate forum. The Feedback forum is overwhelmed with questions that are having to be moved elsewhere. If you need help to verify your account contact hello@boards.ie
Hi there,
There is an issue with role permissions that is being worked on at the moment.
If you are having trouble with access or permissions on regional forums please post here to get access: https://www.boards.ie/discussion/2058365403/you-do-not-have-permission-for-that#latest

Revenue unannounced inspection

  • 26-03-2017 7:05pm
    #1
    Heisenburg81
    Closed Accounts Posts: 322 ✭✭


    Are Revenue entitled to examine accounts and records on an unannounced visit?
    S 905 was amended in FAct 2002 and gave Revenue officials access to a "wide range of documents apart from financial records" ITI tax summary F Act 2015.
    If not, is it the likes of just till receipts etc they can inspect?


Comments

  • #2
    relax carry on
    Registered Users, Registered Users 2 Posts: 4,113 ✭✭✭relax carry on


    Heisenburg81 wrote: »
    Are Revenue entitled to examine accounts and records on an unannounced visit?
    S 905 was amended in FAct 2002 and gave Revenue officials access to a "wide range of documents apart from financial records" ITI tax summary F Act 2015.
    If not, is it the likes of just till receipts etc they can inspect?

    From section 905(1) TCA
    “records” means any document or any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is obliged by any provision relating to tax to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax;


Advertisement