Disclosure of Certain Information for Taxation and Other Purposes Bill, 1996

Public bill · Government · Presented

The measure would make it easier for Revenue and the Gardaí to share information when there are reasonable grounds to suspect profits from crime, including drug trafficking or money laundering. It would allow information reported about suspicious transactions to support investigations into other offences, and let Gardaí bring relevant specialists on searches. Revenue could use Garda information to assess income, company, property and other taxes, while protecting informants and certain officials’ identities. Gardaí would also gain wider access, with court approval, to financial records—including electronic records—from banks, insurers, investment firms and bureaux de change, helping authorities trace criminal assets and recover unpaid tax.

Formal long title

Bill entitled an Act to provide for the disclosure in certain circumstances of information by the Revenue Commissioners to either or both the Garda Síochána and certain other persons, to provide for the receipt by the Revenue Commissioners of information from the Garda Síochána, to amend sections 32, 57 and 64 of the Criminal Justice Act, 1994, to amend sections 18 and 19 of the Finance Act, 1983, to amend the Bankers' Books Evidence Act, 1879, to provide for the anonymity of an officer of the Revenue Commissioners in certain circumstances and to provide for connected matters

Last updated 25 April 2024