Article 41 - Professional Confidentiality

Article (41)

Professional Confidentiality

1. Employees of the Authority shall not disclose information that they have obtained or to which they have had access to in their capacity as employees or by reason of such capacity during their employment, save as specified or defined in accordance with the Executive Regulation of this Law.

2. In all cases provided for in Clause (1) of this Article, disclosure may be made only with the approval of the officers authorised by the Authority’s board of directors, in accordance with the Executive Regulation of this Law.

3. The employees of the Authority shall, after cessation of their employment, continue to maintain professional confidentiality, and shall not disclose information that they have obtained or to which they have had access to in their capacity as employees or by reason of such capacity, unless otherwise requested by the judicial authorities and in accordance with the Executive Regulation of this Law.

4. Any person who has obtained information pursuant to the provisions of this Law shall not disclose or use the information for any purposes other than those for which the information was obtained, without prejudice to the liability resulting therefrom where necessary.

5. The Authority’s board of directors shall issue the regulations and instructions regulating the internal procedures to protect confidentiality of information within the Authority, and the obligations of the Tax Agent in this regard.