1. 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.
2. 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.
3. 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.