Article 59 - Confidentiality of Information

The Department and all its staff shall maintain confidentiality of information pertaining to taxpayers which they have access to in their official capacity. As an exception, they may disclose information only to the following bodies:

1. Employees of the Department, for the purpose of carrying out their duties under the law.

2. Employees of the Customs Authority, for the purpose of enforcing the Customs Law.

3. The General Audit Bureau, in its official capacity, for the purpose of auditing and reviewing.

4. Tax authorities of foreign countries in accordance with treaties to which the Kingdom is party.

5. Law enforcement agencies, for the purpose of the criminal prosecution of tax offenses.

6. Any judicial body in the Kingdom, upon its order, in a case under its review, to determine a taxpayer's tax liability, or in any other administrative or criminal matter under its review.

A person receiving information under paragraph (a) of this Article shall be required to maintain its confidentiality, and not to use it except for the purpose for which it was required.

Information concerning a taxpayer may be disclosed to another person upon the taxpayer's written consent.