Clause 6

Every person having any official duty or being employed in the administration of this Act shall regard and deal with all documents, information, returns and assessments relating to the business, the value of the supply of any goods and services, or the income of any taxable person as secret and confidential, and may be required by the Minister to make and subscribe a declaration to that effect in the form determined by the Minister before the Comptroller or a Magistrate.

Subject to subsections (4) and (5), every person having possession or control over any documents, information, returns or assessment in relation to the business, the supply of any goods and services or the income of any taxable person, who at any time otherwise than for the purpose of this Act or with the express authority of the President —

No person appointed under, or who is employed in carrying out, the provisions of this Act or who is referred to in subsection (4) or (5) shall be required to produce in any court any return, document or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary for the purpose of carrying into effect the provisions of this Act, or in order to institute a prosecution, or in the course of a prosecution, for any offence committed in relation to goods and services tax, income tax and customs and excise duties.

The Comptroller shall permit the Minister, the Auditor-General or any officer duly authorised in that behalf by the Auditor-General to have such access to any records or documents as may be necessary for the performance of his official duties.

The Comptroller may transmit or communicate any document, information, returns or assessment referred to in subsection (2) to the following persons which may be required by them in the performance of their official duties: