Revenue eBrief No. 139/21

15 July 2021

Non-Routine Revenue Powers

Sections 908A (Revenue offence: power to obtain information from financial institutions), 908C (Search warrants), 908D (Order to produce evidential material) and 908E (Order to produce documents or provide information) of the Taxes Consolidation Act 1997 provide Revenue officers, specifically authorised to do so by the Revenue Commissioners, with the power to apply to the relevant court for permission to use such powers in the course of criminal investigations of revenue offences.   

Tax and Duty Manual Part 38-04-14 provides general guidance on the application and approval process for each of these powers.