Confidentiality by GAZT in Saudi Arabia
Confidentiality by GAZT in Saudi Arabia: The Department and all its staff shall maintain confidentiality of information pertaining to taxpayers which they have access to in their official capacity. As an exception, they may disclose information only to the following bodies:
a) Employees of the Department, for the purpose of carrying out their duties under the law.
b) Employees of the Customs Authority, for the purpose of enforcing the Customs Law.
c) The General Audit Bureau, in its official capacity, for the purpose of auditing and reviewing.
d) Tax authorities of foreign countries in accordance with treaties to which the Kingdom is a party.
e) Law enforcement agencies, for the purpose of criminal prosecution of tax offenses.
f) Any judicial body in the Kingdom, upon its order, in a case under review, to determine a taxpayer’s tax liability, or in any other administrative or criminal matter under review.
Information concerning a taxpayer may be disclosed to another person upon the taxpayer’s written consent