Confidentiality breach by tax officers: criminal liability and sanctioned prosecution required before charging public servants. Unauthorised and wilful disclosure of information or return contents by persons involved in statistics collection, officers with access to tax ... Summary
Confidentiality breach by tax officers: criminal liability and sanctioned prosecution required before charging public servants.
Unauthorised and wilful disclosure of information or return contents by persons involved in statistics collection, officers with access to tax information, common portal service providers, or their agents, when not in execution of duties or for prosecution purposes, is a penal offence punishable by imprisonment or fine or both. Prosecution is subject to prior sanction: Government servants require Government sanction and non-Government persons require the Commissioner's sanction.
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