5. Secrecy

The Commissioner-General or any officer of the

Department of Inland Revenue shall preserve and aid in preserving absolute secrecy in respect of the identity of the person making the declaration and any matter or thing contained in any declaration referred to in section 3 of this

Act, as from the date of receipt of such declaration. All provisions of the Inland Revenue Act, No. 38 of 2000

applicable to the maintenance of official secrecy including punishment for the breach of such secrecy under section 172

of such Act, shall mutatis mutandis be applicable to a declaration made under this Act.