1. International cooperation requests shall not be refused or subjected to unreasonable or unjustified conditions that restrict their execution. In all cases, such requests shall not be refused on the grounds of any of the following: a. That the request involves financial, customs, or tax matters, whether direct or indirect; b. Confidentiality requirements applicable to Financial Institutions, DNFBPs, or Virtual Asset Service Providers, except where the information was obtained under circumstances covered by legal professional privilege or professional secrecy; c. That the request is related to a Crime under ongoing detection or judicial prosecution in the State, if the request would impede such proceedings, response may be deferred until completion thereof; d. Differences in the nature or status of the requesting competent foreign authority as compared with the nature or status of the Concerned Authorities in the State. 2. Where execution of an international cooperation request is refused or deferred, Concerned Authorities shall notify the requesting authority of the reasons therefor. 3. Dual criminality shall not be a condition for executing international cooperation requests that do not involve coercive compulsory measures. 4. Where an international cooperation request involves coercive compulsory measures, dual criminality shall be required and deemed satisfied where the act constituting the Crime is punishable under the legislation in force in both the State and the requesting country, regardless of the type, description, or category of the Crime. Where dual criminality is not satisfied, the requested coercive measures may nonetheless be executed with the consent of the person concerned.
Interpretation and application must be checked against the official text and current version.