Article 55 - Confidentiality of information

1) Employees of the Authority may only disclose Tax information concerning Taxable Persons received in an official capacity in the situations described in the second, third or fourth paragraphs of this article.

2) Disclosure of Tax information may be made in cases where such disclosure is required by any court order, law or implementing regulations or other governing rules applicable in the Kingdom.

3) Disclosure of Tax information may be ;made by employees of the Authority where such disclosure is necessary for the exercise of the duties and powers vested in the Authority and subject to the following conditions:

(a) the disclosure is made to another employee of the Authority acting in their official capacity, or to the Customs Department, the General Audit Bureau, a tribunal or court, or a tax authority of a foreign country in accordance with any treaty or agreement to which the Kingdom is a party,

(b) the employee of the Authority is carrying out those powers on the instructions of the Authority and is authorised to do so,

(c) the disclosure of Tax information is not excessive compared to the purpose of the disclosure, having regard to the personal or commercial impact of the disclosure,

(d) the Tax information is not retained for longer than necessary for the purpose of the disclosure,,

(e) the confidential information that is disclosed is stored in an adequate and protected matter, and takes all measures prescribed by the Authority against unlawful or unauthorised  distribution, loss, destruction or damage of the confidential information,

(f) before the disclosure, the person to whom the disclosure is made, is made aware of the confidentiality of the Tax Information and of the confidentiality requirements stated in the Law.

4) Notwithstanding the other paragraphs of this article, Tax information concerning a Taxable Person may be disclosed to another Person without breaching the confidentiality requirements in the Law upon the Taxable Person's written and fully informed consent.