38.13 Order To Inspect And Take Copies Of Entries In Books Or Records - Taxes Consolidation Act 1997 Section 908A As Amended

What this form is for

• • When a court has granted authority to inspect tax records.
• • When Revenue issues a formal inspection order under Section 908A.
• • When the request is limited to specific books or periods.
• • When you need a written, legally enforceable request rather than an informal letter.
• • When you must document compliance for future audit trails.

Use this form or another form?

Deadline or filing window

The order will state a specific date by which the inspection must be completed, often within 14‑30 days of service. Missing that date can trigger contempt proceedings.

Before you submit

• • Read the entire order for scope and deadline.
• • Identify the exact books, ledgers or electronic files required.
• • Confirm the inspector’s credentials.
• • Prepare a secure copy‑room or digital extraction environment.
• • Schedule the inspection within the allowed timeframe.
• • Document the date, time and persons present.
• • Obtain a signed receipt from the inspector.
• • Return any required acknowledgment to the court or Revenue.
• • Keep a copy of the order and receipt for your records.

How to file this form

1. 1Receive Form 38.13 by post or personal service.
2. 2Log the order in your tax compliance register.
3. 3Gather the specified records for the requested period.
4. 4Notify the authorised inspector and arrange a suitable time.
5. 5Allow the inspector to copy the entries and sign the receipt.
6. 6Return the signed receipt and any required acknowledgment to the issuing authority.
7. 7Archive the order and receipt for future reference.

Known limitations

• • The form does not cover electronic data stored overseas.
• • It cannot be used to request information unrelated to tax matters.
• • Only a court‑appointed or Revenue‑authorised inspector may act under this order.
• • The order does not waive data‑protection obligations.