Official form guide
Form 38.13 Order To Inspect And Take Copies Of Entries In Books Or Records - Taxes Consolidation Act 1997 Section 908A As Amended
Form 38.13 is an Order to inspect and take copies of entries in books or records under Section 908A of the Taxes Consolidation Act 1997, as amended. It is used when a court or Revenue authority needs access to a taxpayer’s accounting records for a tax investigation.
Need help with Form 38.13 Order To Inspect And Take Copies Of Entries In Books Or Records - Taxes Consolidation Act 1997 Section 908A As Amended?
Open it in the AI Editor for field guidance, checks, and PDF export.
Form Overview
Courts Service of Ireland - Form 38.13 Order To Inspect And Take Copies Of Entries In Books Or Records - Taxes Consolidation Act 1997 Section 908A As Amended
Form 38.13 is an Order to inspect and take copies of entries in books or records under Section 908A of the Taxes Consolidation Act 1997, as amended. It is used when a court or Revenue authority needs access to a taxpayer’s accounting records for a tax investigation.
Risk Radar
Scan points- 1The most common mistake is handing over more information than the order specifically requests.
- 2Providing the wrong set of records
- 3Missing the court‑set deadline
- 4Allowing unqualified persons to copy the data
- 5Failing to keep a signed receipt of inspection
Plain English
If the Revenue or a court wants to look at your business books, they issue this order. It tells the person or company to let an inspector copy the relevant entries. You’ll receive it as a formal legal request.
Submission Date
- Filing date: 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.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
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.
Form selector
Use this form or another form?
Revenue audit request
Court‑issued order, stronger enforcement
✓ Verify if a court order is already in place
Voluntary disclosure of records
Self‑disclosure to Revenue
✓ Use only if you are initiating the disclosure
Data protection objection
GDPR‑related refusal to copy
✓ Check data‑privacy exemptions before refusing
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
- 1Read the entire order for scope and deadline.
- 2Identify the exact books, ledgers or electronic files required.
- 3Confirm the inspector’s credentials.
- 4Prepare a secure copy‑room or digital extraction environment.
- 5Schedule the inspection within the allowed timeframe.
- 6Document the date, time and persons present.
- 7Obtain a signed receipt from the inspector.
- 8Return any required acknowledgment to the court or Revenue.
- 9Keep a copy of the order and receipt for your records.
How to file this form
- 1Receive Form 38.13 by post or personal service.
- 2Log the order in your tax compliance register.
- 3Gather the specified records for the requested period.
- 4Notify the authorised inspector and arrange a suitable time.
- 5Allow the inspector to copy the entries and sign the receipt.
- 6Return the signed receipt and any required acknowledgment to the issuing authority.
- 7Archive the order and receipt for future reference.
Known limitations
- 1The form does not cover electronic data stored overseas.
- 2It cannot be used to request information unrelated to tax matters.
- 3Only a court‑appointed or Revenue‑authorised inspector may act under this order.
- 4The order does not waive data‑protection obligations.
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 38.13 remains the current order template under the Taxes Consolidation Act 1997 (Section 908A) as amended. No major redesign has been announced in 2024‑2025.
What changed or needs a fresh check
- Confirm the form header shows the latest amendment date (2023).
- Check that the tax reference number field matches the current Revenue reference.
- Verify the inspector’s name and accreditation are up‑to‑date.
- Ensure the period of records requested is clearly specified.
- Look for any new signature block added after the 2022 amendment.
Quick Facts
Form Details
- Revision date
- 20/10/25
Downloads & source
Sources
- SRCForm title and number from Courts Service of Ireland catalogueconfirmed.
- SRCReference to Taxes Consolidation Act 1997 Section 908Aconfirmed.
- SRCTypical inspection process stepsinferred from standard Irish tax inspection practice.
- SRCDeadline wordingnot confirmed in official source.
- SRCAlternate forms listnot confirmed in official source.
- SRCVersion amendment datenot confirmed in official source.
Common confusion points
Mixing up a Revenue audit request with a court order.
Assuming the order allows unrestricted copying of all data.
Overlooking the exact time period specified.
Failing to verify the inspector’s authority before allowing access.
Not keeping a signed receipt of the inspection.
Confusing the deadline for inspection with a filing deadline for a response.
Neglecting data‑privacy safeguards during copying.
Source transparency
Copyright & Licensing — Irish Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.