Official form guide
Form 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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Form Overview
Courts Service of Ireland - Form 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
Scan points- 1The most common mistake is not clearly identifying the specific records you want inspected.
- 2Leaving the legal reference (Section 908A) blank or incorrect
- 3Not specifying the exact books or records needed
- 4Failing to attach supporting evidence
- 5Submitting 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
- Filing 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.
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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.
Form selector
Use this form or another form?
General discovery request
For non‑tax records
✓ Verify the record type before using 38.12
Statutory levy enforcement
To enforce tax debts
✓ Use only for enforcement, not inspection
Application for injunction
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
- 1All party names and addresses are correct
- 2Exact description of books/records is provided
- 3Legal basis (Section 908A) is cited accurately
- 4Supporting evidence attached (e.g., prior correspondence)
- 5Form signed and dated by the applicant or authorised solicitor
- 6If filing electronically, digital certificate is valid
- 7Correct filing fee (if applicable) is prepared
- 8Copy 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
- 1Form only covers inspection orders under Section 908A, not other tax statutes
- 2Does not itself grant the order – a separate court application is required
- 3Electronic filing requires a valid Irish digital certificate
- 4Only applicable to the High Court jurisdiction
Field map
Compact field-by-field guide
Proceedings
3 items
The names of the parties exactly as they appear on the originating document.
The court record number for the case, if one has been assigned.
The court and the office where the document is being filed.
Substance
2 items
What you are asking the court to do, or the information the form requires.
The facts relied on and any documents exhibited with the filing.
Execution
1 items
Signed, sworn or certified as the form requires, with proof of service where needed.
Almost done reviewing the fields?
Fillable formOpen in Editor->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.
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
- Revision date
- 20/10/25
Downloads & source
Sources
- SRCForm title and number from user input
- SRCIssuing agency identified as Courts Service of Ireland
- SRCSection 908A reference inferred from form name
- SRCHigh Court Registry filing methods inferred from standard Courts Service practice
- SRCNot confirmed in official source: exact filing fee amount
- SRCNot confirmed in official source: electronic filing portal URL
- SRCNot confirmed in official source: specific supporting documents required
Common confusion points
Mixing up Section 908A with other tax‑record statutes
Assuming the form can be used for voluntary disclosure requests
Leaving the ‘supporting evidence’ section blank
Submitting the form to a district court instead of the High Court
Using an old PDF template that lacks recent amendment references
Forgetting to sign when filing electronically
Source transparency
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