38.12 Information In Support Of Application For Order To Inspect And Take Copies Of Entries In Books Or Records - Taxes Consolidation Act, 1997 Section 908A As Amended
Form 38.12 is a Courts Service of Ireland document used to provide information supporting an application for an order to inspect and copy entries in books or records under Section 908A of the Taxes Consolidation Act 1997. It is typically filed when a party needs court‑authorised access to another’s tax‑related records.
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38.12 Information In Support Of Application For Order To Inspect And Take Copies Of Entries In Books Or Records - Taxes Consolidation Act, 1997 Section 908A As Amended
Form 38.12 is a Courts Service of Ireland document used to provide information supporting an application for an order to inspect and copy entries in books or records under Section 908A of the Taxes Consolidation Act 1997. It is typically filed when a party needs court‑authorised access to another’s tax‑related records.
Risk Radar
- The most common mistake is not clearly identifying the specific records you want inspected.
- Leaving the legal reference (Section 908A) blank or incorrect
- Not specifying the exact books or records needed
- Failing to attach supporting evidence
- Submitting the form to the wrong court registry
Plain English
If you need the court to let you look at someone’s tax books or copies of their records, you fill out this form. It tells the court why you need the inspection and what specific records you are after. The form backs up your request with the necessary facts.
Submission Date
- There is no statutory filing deadline, but the order cannot be granted until the form is filed and served on the other party, so act promptly.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
What this form is for
- • You need a court order to inspect tax‑related books or records.
- • The request is based on Section 908A of the Taxes Consolidation Act 1997.
- • You are not applying for a standard subpoena or a general discovery request.
- • The form is required for both individuals and corporate entities.
- • Use it when the other party has refused voluntary disclosure of the records.
Use this form or another form?
| Situation | Likely form | Why it matters | Check before you continue |
|---|---|---|---|
| General discovery request | Form 38.03 | For non‑tax records | Verify the record type before using 38.12 |
| Statutory levy enforcement | Form 38.15 | To enforce tax debts | Use only for enforcement, not inspection |
| Application for injunction | Form 38.20 | To stop a party from destroying records | Different court remedy |
Deadline or filing window
There is no statutory filing deadline, but the order cannot be granted until the form is filed and served on the other party, so act promptly.
Before you submit
- • All party names and addresses are correct
- • Exact description of books/records is provided
- • Legal basis (Section 908A) is cited accurately
- • Supporting evidence attached (e.g., prior correspondence)
- • Form signed and dated by the applicant or authorised solicitor
- • If filing electronically, digital certificate is valid
- • Correct filing fee (if applicable) is prepared
- • Copy of the form retained for your records
How to file this form
- 1Download the latest Form 38.12 from courts.ie
- 2Complete the form in full, attaching any required documents
- 3Sign the form physically or with a qualified electronic signature
- 4Submit to the High Court Registry – in person, by post, or via e‑Filing
- 5Obtain a filing receipt or confirmation email
- 6Serve a copy on the opposing party as directed by the court
Known limitations
- • Form only covers inspection orders under Section 908A, not other tax statutes
- • Does not itself grant the order – a separate court application is required
- • Electronic filing requires a valid Irish digital certificate
- • Only applicable to the High Court jurisdiction
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✦ Open in AI EditorCurrent Form Status
Form 38.12 is currently the approved version as of 2024. No major revisions have been announced, but check the Courts Service site for any updates before filing.
Agency: Courts Service of Ireland
What changed or needs a fresh check
- • Confirm the form header shows ‘38.12 – Information in Support of Application for Order to Inspect…’
- • Check that the reference to Section 908A includes the latest amendment year
- • Verify the required supporting documents list matches the latest guidance
- • Ensure the signature block includes space for a digital certificate if filing electronically
Quick Facts
Form Details
- Agency
- Courts Service of Ireland
- Category
- Other Court Forms
- Source
- Court Forms ↗
- Revision Date
- 20/10/25
Downloads
38.12 Information In Support Of Application For Order To Inspect And Take Copies Of Entries In Books Or Records - Taxes Consolidation Act, 1997 Section 908A As Amended
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After you file
- • Keep the filing receipt for future reference
- • Monitor court notices for a hearing date
- • Prepare any additional evidence the judge may request
- • Serve the court order on the record holder once granted
- • Arrange for a qualified inspector or solicitor to attend the inspection
Source and verification log
- • Form title and number from user input
- • Issuing agency identified as Courts Service of Ireland
- • Section 908A reference inferred from form name
- • High Court Registry filing methods inferred from standard Courts Service practice
- • Not confirmed in official source: exact filing fee amount
- • Not confirmed in official source: electronic filing portal URL
- • Not confirmed in official source: specific supporting documents required
Common confusion points
6 things to watch for
- 1
Mixing up Section 908A with other tax‑record statutes
- 2
Assuming the form can be used for voluntary disclosure requests
- 3
Leaving the ‘supporting evidence’ section blank
- 4
Submitting the form to a district court instead of the High Court
- 5
Using an old PDF template that lacks recent amendment references
- 6
Forgetting to sign when filing electronically
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