(1) Subject to this section, the Comptroller and every person employed in carrying out the provisions of or having any official duty under this Act shall regard and deal with all documents and information relating to any person, and all confidential instructions in respect of the administration of this Act which may come into his or her possession or to his or her knowledge in the course of his or her duties, as secret.
(2) This section does not apply to the disclosure of any confidential information—
(a) to any person authorized by –
(i) Cabinet,
(ii) the Comptroller, or
(iii) any other enactment,
to receive such information;
(Substituted by Act 7 of 2006)
(b) to any other person to whom such disclosure is necessary for the purposes of this Act; or
(c) to any authorised officer of the Government of a country with which an international agreement for the avoidance of double taxation or exchange of information exists, for the purposes of that agreement.
(3) This section does not prevent the disclosure of information of a statistical nature, but any such information shall be supplied in a manner that does not disclose the identity of any person in relation to his or her income.
(4) A person appointed under or employed in carrying out the provision of this Act and a person to whom confidential information is disclosed under subsection (2)(a) or (2)(b) shall make an oath or affirmation of secrecy in the manner and form approved by the Comptroller.
(5) Any oath or affirmation under subsection (4) may be taken before the Comptroller (who is hereby authorised to administer such oath or affirmation) or before a magistrate, and no fee is payable.
(6) 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.
(7) 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.