GTL Summary:

Outlines the confidentiality obligations of Federal Tax Authority employees and mandated personnel, specifying the strict conditions and exceptions under which tax information can be legally disclosed, such as through judicial orders, international agreements, or taxpayer requests.

Document Type: ERS - Executive Regulations
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Decision Number: executive-regulations-74-article-28
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 28 - Confidentiality and Disclosure of Information
Last updated at: 2026-04-10 09:27:54 UTC

Article 28 - Confidentiality and Disclosure of Information

  1. Employees of the Authority, and those who are mandated by the Authority, to implement the provisions of the Decree-Law or the Tax Law, both during and after cessation of their employment and mandate, shall not disclose information they obtained or to which they accessed during their employment or by virtue of conducting their mandated duties, except in the following cases:

    1. The disclosure is made pursuant to a decision of a judicial authority for the purposes of a civil or criminal case before the Competent Court with respect to a matter falling within the Authority’s scope of work/competencies.

    2. [The disclosure is made to a competent government entity, as determined by a decision of the Board, pursuant to an agreement concluded with the Authority that ensures the confidentiality and protection of data, specifies the permitted use of the information disclosed and the procedures that must be followed for the control, security, subsequent disclosure and the accuracy of the information, including the access to that information by the persons.] [5][G7]

    3. The disclosure is made in the implementation of international treaties or agreements.

    4. The disclosure is requested by a Person, its Legal Representative or Tax Agent in relation to any part of the Person’s file held by the Authority.

    5. The disclosure is made to a competent employee of the Authority, at a place and in accordance with the confidentiality conditions under which the Authority expects that person to perform his duties and functions.

  2. For purposes of Clause (1) of this Article, “employees of the Authority” shall mean all of the following:

    1. The Chairman and members of the Board.

    2. The Director General.

    3. Any other employee of the Authority.

  3. For the purposes of implementing this Article, the Board may specify:

    1. The employees of the Authority and the persons who are mandated by the Authority whose functions permit them to disclose information, and the nature or type of information that may be disclosed.

    2. The date on which disclosure may be made.

Footnotes

[5]Paragraph amended as per Cabinet Decision No. 17 of 2026.

GTL Notes

[G7]Prior to its amendment, the clause read as follows:

    The disclosure is made to a competent government entity, as determined by a decision of the Board, after concluding a memorandum providing for such disclosure, the permitted use of the information disclosed, the arrangements for the control, security, subsequent disclosure and the accuracy of the information, including the access to that information by the persons.

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