Article 14. Privacy and Confidentiality

Confidentiality is an important right of a Taxpayer, and any Tax Filings are to be kept confidential by the Tax Administration. Failure to do so can have commercial as well as social and ethical consequences. Thus this is an important right of Taxpayers and specific provisions are necessary to protect the confidentiality of Taxpayer information. In addition, the privacy rights of a Taxpayer must be respected.

  1. The Tax affairs of a Taxpayer shall be confidential and private and shall not be disclosed other than to the Tax Officers who are charged with handling the affairs of the Taxpayer.

    The Tax affairs of a Taxpayer are to be kept confidential and private. They are not to be disclosed other than to the Tax Officers who are charged with handling the affairs of the Taxpayer. Only the Tax Officers who are charged with handling the affairs of the Taxpayer are entitled to have access to a Taxpayer's Tax Filings and related information. Thus Tax Officers in general are to be restricted in their access to a Taxpayer's filings and other information. This prevents Tax Officers from viewing a Taxpayer's information for curiosity. This is particularly important with respect to persons who may have a high public profile, celebrities, and persons of political sensitivity. This does not however prevent international information exchange. Tax information should be safeguarded by the Tax Administration and a breach of security is damaging to the integrity of the Tax system.
  2. The affairs of the Taxpayer shall not be assigned to Tax Officers who have a connection to the Taxpayer or are specifically known to them outside of their dealings as a representative of the Tax Administration.

    Tax Officers who have a connection to a Taxpayer or are specifically known to such persons outside of their dealings as a representative of the Tax Administration, should not have access to a Taxpayer's confidential information, nor should such persons be assigned to any tasks associated with a Taxpayer who is specifically known to them. This does not prevent carrying out audit activities with respect to persons who are generally known to Tax Officers by virtue of being public figures.