(1) Subject to this section, a tax officer or other person carrying out the provisions of this Act shall not —
(a) disclose to any person any matter in respect of any other person that may in the exercise of the tax officer's powers or the performance of the tax officer's duties under the said provisions come to the officer's knowledge; or
(b) permit any person to have access to any records in the possession or custody of the Comptroller, except in the exercise of the tax officer's powers or the performance of the officer's duties under this Act or by Order of a Court.
(2) A person referred to in subsection (1) is not required to produce in any Court, any return of income, assessment or notice of assessment or to divulge or communicate any information which comes to his or her knowledge in the performance of his or her duties under this Act except to the extent to which it is necessary for the purposes of this Act.
(3) Nothing in this section prevents the Comptroller from disclosing —
(a) any documents or information to —
(i) a person where the disclosure is necessary for the purposes of this Act or any other law in force in Saint Lucia which the Comptroller or the Comptroller of Customs has the power, duty or function to administer,
(ii) a person authorised by any enactment to receive such information,
(iii) the competent authority of the Government of another country with which Saint Lucia has entered into an agreement for the avoidance of double taxation or for the exchange of information, to the extent permitted under the agreement or any law in force in Saint Lucia;
(b) information which does not identify a specific person to a person in the service of the State in a revenue or statistical department where such disclosure is necessary for the performance of the person's official duties.
(4) A person receiving documents and information under subsection (3) shall keep the documents and information secret under the provisions of this section, except to the minimum extent necessary to achieve the purpose for which the disclosure was made.
(5) Documents or information obtained by the Comptroller in the performance of duties under this Act may be used by the Comptroller for the purposes of any other law administered by the Minister, Comptroller or the Comptroller of Customs.
(6) If a person consents in writing, information concerning that person may be disclosed to another person.
(7) The Comptroller may disclose information concerning a taxpayer's affairs to a person claiming to be the taxpayer or the taxpayer's authorised representative only after obtaining reasonable assurance of the authenticity of the claim.
(8) Nothing in this section prevents the Comptroller and the Comptroller of Customs from exchanging information in order to perform their duties under any enactment in force in Saint Lucia that is administered by the Comptroller and the Comptroller of Customs.
(9) A tax officer, other person appointed under or employed in carrying out the provisions of this Act or a person to whom confidential information is disclosed under subsection (3)(a) or (3)(b) shall make an oath or affirmation of secrecy in the manner and form approved by the Comptroller.
(10) An oath or affirmation under subsection (9) may be taken before the Comptroller, who is hereby authorised to administer the oath or affirmation, or before a magistrate, and no fee is payable.
(11) The obligation as to secrecy imposed by this section continues to apply in respect of any person although he or she ceases to have any official duty under or be employed in carrying out the provisions of this Act.
(12) A person who contravenes this section commits an offence and is liable on summary conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding one year or to both.