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Power to obtain information as to fees, commissions, etc.
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173.—(1) Every person carrying on a trade or business shall, if required to do so by notice from an inspector, make and deliver to the inspector a return of all payments of any kind specified in the notice made during a period so specified, being—
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(a) payments made in the course of the trade or business, or of such part of the trade or business as may be specified in the notice, for services rendered in connection with the trade or business by persons ordinarily resident in the State and not employed in the trade or business, or
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(b) payments for services rendered in connection with the formation, acquisition, development or disposal of the trade or business, or any part of it, by persons ordinarily resident in the State and not employed in the trade or business, or
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(c) periodical or lump sum payments made to persons ordinarily resident in the State in respect of any copyright.
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(2) Every body of persons carrying on any activity which does not constitute a trade or business shall, if required to do so by notice from an inspector, make and deliver to the inspector a return of all payments of a kind specified in the notice made during a period so specified, being—
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(a) payments made in the course of carrying on the activity, or such part of the activity as may be specified in the notice, for services rendered in connection with the activity by persons ordinarily resident in the State and not employed by the said body of persons, or
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(b) periodical or lump sum payments made to persons ordinarily resident in the State in respect of any copyright.
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(3) A return required under subsection (1) or (2) shall, if the trade or business or other activity is carried on by an unincorporated body of persons, be made and delivered by the person who is or performs the duties of secretary of the body, and the notice shall be framed accordingly.
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(4) A return under this section shall give the name of the person to whom each payment was made, the amount of the payment and such other particulars (including particulars as to the services or rights in respect of which the payment was made, the period over which any services were rendered and any business name and any business or home address of the person to whom payment was made) as may be specified in the notice.
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(5) No person shall be required under this section to include in a return—
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(a) particulars of any payment from which income tax is deductible, or
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(b) particulars of payments made to any one person where the total of the payments to that person which would otherwise fall to be included in the return does not exceed £15, or
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(c) particulars of any payment made in a year of assessment ending more than three years before the service of the notice requiring him to make the return.
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(6) A person who fails to deliver, within the period limited in any notice served on him under this section, a true and correct-return which he is required by the notice to deliver shall be liable to a penalty of £20, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.
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(7) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any fine or penalty under any Act relating to the excise.
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(8) Where—
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(a) a person does not comply with any notice served on him under this section requiring him to deliver any return,
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(b) the notice requires compliance within a particular period, and
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(c) such person continues, during a further period of two or more days, not to deliver the return,
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the non-compliance shall be regarded, for the purposes of subsection (6), as a non-compliance continuing on every day, other than the first, of the further period.
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(9) In proceedings for recovery of a penalty under this section a certificate by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, deliver that return, and any such certificate, purporting to be signed by an officer of the Revenue Commissioners, may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.
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(10) In this section—
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(a) references to payments for services include references to payments in the nature of commission of any kind and references to payments in respect of expenses incurred in connection with the rendering of services, and
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(b) references to the making of payments include references to the giving of any valuable consideration,
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and the requirement imposed by subsection (4) to state the amount of a payment shall, in relation to any consideration given otherwise than in the form of money, be construed as a requirement to give particulars of the consideration.
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