Article 24 - Disclosure of information

1. The Authority staff and any Persons delegated by the Authority to execute the provisions of the Law or the Tax Law shall not disclose information they become aware of by virtue of carrying out a function at the Authority, except in the following cases:

a. The disclosure is made upon 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 functions.
b. The disclosure is made to a competent government entity that was determined by a decision of the board of directors, after concluding a memorandum that stipulates such disclosure, the use that may be made 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 Persons.
c. The disclosure is made in the implementation of international conventions or treaties.
d. The disclosure is requested by a Person or their Tax Agent in relation to any part of their file which is held by the Authority.
e. The disclosure is made to another specialised Authority’s staff member, provided it is made 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, “the Authority’s staff” means:

a. The chairman and members of the Board.
b. The Director-General.
c. Any other officer of the Authority.

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

a. The Persons working at the Authority, whose functions allow them to disclose information and the nature or category of such information which may be disclosed.
b. The date on which disclosure may be made.