Every person who, by virtue of office, competence or work, is involved in assessing or collecting Tax, carrying out control, inspection or a Tax Audit, or deciding grievances submitted by a Registrant in cases prescribed by law must maintain complete confidentiality. Neither that person nor any employee of the Authority may provide data or allow a third party to inspect any document, statement, file or other material except in the cases provided for in Article 42 of the Law and with the Chairman's written authorisation.
Interpretation and application must be checked against the official Arabic text and the current version.