Article 100 - Confidentiality of information

A. Employees of the Bureau and all those responsible shall adhere to the provisions of the Law and these Regulations and shall not disclose Tax information, during or after their employment, acquired or accessed through or due to their profession, with the exception of any of the following cases:

1. A request for such disclosure is required by a court order, or in accordance with the provisions of the Law or these Regulations or any other law in force in the Kingdom.

2. Disclosure is made to another employee of the Bureau acting in his official capacity, or to a Government Body in the Kingdom, or to a court or tax authority in a foreign country in accordance with any treaty to which the Kingdom is a party.

3. The issue of written approval from the Taxable Person permitting the disclosure.

B. The employees of the Bureau shall adhere to the following:

1. Only disclose information that is necessary.

2. Ensure that any documents are retrieved from official bodies in the Kingdom within a reasonable period of time.

C. The employees of the Bureau shall be prohibited from carrying out or participating in any Tax related procedures relating to a Taxable Person in the following cases:

1. The existence of a kinship up to the fourth degree between the employee and the Taxable Person.

2. The existence of any common interest between the employee and Taxable Person or between any of his relatives up to the fourth degree.