Article 16 ^[15]

Authority employees must maintain the confidentiality of information and documents that come to their knowledge or are in their possession during or due to the performance of their duties.

Authority employees are exempt from this obligation when disclosing such information and documents in the following cases:

1. To the taxpayer or their agent, or to any government entity with the taxpayer's approval, unless disclosure is prohibited by another Law.

2. Upon request from any judicial authority.

3. As part of information exchange procedures under an international or regional tax agreement to which the state is a party.

[Any information obtained by the Authority from a competent foreign authority under an agreement related to administrative assistance and exchange of information for tax purposes is considered confidential and may only be disclosed to persons or authorities, including courts and administrative bodies responsible for tax assessment, collection, Law enforcement, or prosecution related to it, or overseeing those functions.

These persons or authorities may only use such information for the purposes mentioned, and they may disclose it in public court proceedings or in judicial decisions. Information obtained by a contracting state may be used for other purposes if the laws of both states permit such use and the competent authority of the state providing the information allows such use.] ^[G27]