Inland Revenue Act 2017 · As enacted · Part II
100. Confidentiality
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
Except as provided for in subsection (3), (4), (5) or (7) every person having a duty under this Act or being employed in the administration of this Act, shall regard as secret and confidential all information and documents the person has received in an official capacity in relation to a specific taxpayer, and may disclose that information only to the following persons:-
the employees of the Department and of the
Customs Department in the course, and for the purpose, of carrying out their duties;
the Minister in charge of the subject of Finance in the course, and for the purpose, of carrying out supervision of the Department;
the Auditor-General or any person authorised by the Auditor-General, only when such disclosure is necessary for the purposes of official duties;
tax authorities of a foreign country, in accordance with an international agreement entered into with a specific authority;
the Attorney-General for the purpose any criminal proceedings or civil proceedings where actions are instituted by the State or actions filed against the
State or where the opinion or advice of the Attorney-General has been sought in writing by the
Department of Inland Revenue;
a court, in a proceeding to establish a taxpayer’s tax liability or responsibility for an offence;
the Land Reform Commission, only when such disclosure is necessary for the purposes of official duties;
the Controller of Exchange for the purpose of prosecuting violations of the Exchange Control
Act;
a Commission appointed under the Commissions of Inquiry Act, in an investigation into the affairs of any person or any person’s spouse or child; and
the Commission to Investigate Allegations of
Bribery or Corruption established under the
Commission to Investigate Allegations of Bribery or Corruption Act, No. 19 of 1994.
A person who is permitted to disclose information under subsection (1) shall maintain secrecy except to the minimum extent necessary to achieve the object for which disclosure is permitted.
A person who receives information under subsection (1) shall maintain secrecy except to the minimum extent necessary to achieve the object for which the information was received.
The Commissioner-General may disclose information concerning a taxpayer’s affairs to the taxpayer or the taxpayer’s authorised representative only after obtaining reasonable assurance of the authenticity of the claim.
Information concerning a taxpayer may be disclosed to another person with the taxpayer’s written consent.
The obligation as to secrecy imposed by this section shall continue to apply in respect of any person notwithstanding that the person ceases to be appointed under or employed in carrying out the provisions of this Act.
The Commissioner-General may publish a list of the names of taxpayers –
who are in default of tax under section 152;
who have failed to file a return as required; or
on whom an understatement penalty has been imposed under Chapter XVII.