Singapore legislation
Clause 190
Clause 190
Preservation of secrecy
(1)
Except for the purpose of the performance of his duties or the exercise of his functions or when lawfully required to do so by any court or under the provisions of any written law, no person who is or has been —
a member, an officer, an employee or an agent of the Authority;
a person on secondment or attachment to the Authority;
a person authorised, appointed, employed or directed by the Authority to exercise the Authority’s powers, perform the Authority’s functions or discharge the Authority’s duties or to assist the Authority in the exercise of its powers, the performance of its functions or the discharge of its duties under this Act or any other written law;
an inspector or a person authorised, appointed or employed to assist an inspector in connection with any function or duty of the inspector under this Act; or
an officer of the Inland Revenue Authority of Singapore,shall disclose any information relating to the affairs of the Authority or of any other person which has been obtained by him in the performance of his duties or the exercise of his functions.
(2)
Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 2 years or to both.