GTL Summary:

Article 44 establishes the strict duty of professional confidentiality for all Federal Tax Authority (FTA) employees. It prohibits them from disclosing any information obtained in their professional capacity, both during and after their employment. Exceptions for disclosure are specified in the Executive Regulations and require approval from authorised personnel designated by the Authority's board of directors. This confidentiality obligation persists post-employment, unless disclosure is requested by judicial authorities. The Article also mandates that any person receiving information under the Decree-Law must not use it for purposes other than for which it was obtained. The FTA's board is tasked with issuing regulations for internal data protection.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 44
Country: 🇦🇪 UAE
Location: Title 6 - General Provisions › Chapter 1 - Confidentiality and Conflict of Interest
Order: 44
Last updated at: 2026-02-20 14:31:33 UTC

Title 6 - General Provisions

Chapter 1 - Confidentiality and Conflict of Interest

Article 44 - Professional Confidentiality

  1. Employees of the Authority shall not disclose information that they have obtained or to which they have had access to in their capacity as employees or by reason of such capacity during their employment, except as specified or defined in accordance with the Executive Regulations.

  2. In all cases provided for in Clause 1 of this Article, disclosure may be made only with the approval of employees authorised by the Authority's board of directors, as specified in the Executive Regulations.

  3. Employees of the Authority shall, after cessation of their employment, continue to maintain professional confidentiality, and shall not disclose information that they have obtained or to which they have had access to in their capacity as employees or by reason of such capacity, unless otherwise requested by the judicial authorities and as specified in the Executive Regulations .

  4. Every Person who has obtained information pursuant to the provisions of this Decree-Law shall not disclose or use the information for any purposes other than those for which the information was obtained, without prejudice to the liability resulting therefrom where necessary.

  5. The Authority's board of directors shall issue the regulations and instructions regulating internal procedures to protect confidentiality of information within the Authority, and the obligations of the Tax Agent in this regard.

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