GTL Summary:

Article 35 establishes strict confidentiality obligations for employees and affiliates of the Tax Authority regarding taxpayer information. This duty requires them to protect all tax-related data acquired during their work. Disclosure of such information is strictly prohibited, with exceptions only as provided for in the Regulations and subject to their specific terms and conditions. The article clarifies that recipients of disclosed information under these exceptions are bound by the same confidentiality rules and may use the data solely for the authorised purposes. Furthermore, any subsequent disclosure to third parties is forbidden, and all related documents must be returned to the Authority.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 35
Country: 🇸🇦 KSA
Location: Chapter 13 - Confidentiality and Exchanging Information
Order: 35
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 13 - Confidentiality and Exchanging Information

Article 35

The employees of the Authority and all those who work for the Authority and for the benefit of the Authority must maintain the confidentiality of the Tax information received by them as a result of their work, and they may not disclose such information except as provided for in the Regulations and in accordance with its terms and conditions, without prejudice to the applicable laws in the Kingdom.
A recipient of information in accordance with paragraph 1 of this article must use the information received only for the purposes for which the right of access has been granted and he must maintain the confidentiality of such information in accordance with paragraph 1 of this Article.
Except as provided for in the Regulations, a person who receives or has sight of Tax information must not further disclose the information to any other person and must return the documents relating to the information to the Authority.

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