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Contents

Part XI · Adminstration Provisions

58. Official secrecy

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

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 received in an official capacity in relation to a taxable person, and may disclose that information only to the following persons:-

(a)

the employees of the Department and of the

Department of Customs in the course, and for the purpose, of carrying out their duties;

(b)

the Minister assigned the subject of Finance in the course, and for the purpose of carrying out the supervision of the Department;

(c)

the Auditor-General or any officer of the Auditor

General’s Department authorized by the Auditor-General, only when such disclosure is necessary for the purposes of official duties;

(d)

any tax authority of a foreign country, in accordance with an international agreement entered into with a specific authority;

(e)

the Attorney-General for the purpose of any criminal or civil proceeding 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;

(f)

a Court, in a proceeding to establish the tax liability or responsibility of a registered person in respect of an offence;

(g)

the Land Reform Commission, only when such disclosure is necessary for the purposes of official duties;

(h)

the Head of the Department of Foreign Exchange for the purpose of prosecuting for violations of the

Foreign Exchange Act, No.12 of 2017;

(i)

a Commission of Inquiry appointed under the

Commissions of Inquiry Act, No.17 of 1948 in an investigation into the affairs of any person or the spouse or child of such person; and

(j)

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.

(2)

A person who receives information under subsection (1) shall maintain secrecy of such information except to the minimum extent that any disclosure under this Act is permitted.

(3)

The obligation as to secrecy imposed by this section shall continue to apply in respect of any person notwithstanding that such person ceases to be appointed under or employed in carrying out the provisions of this

Act.

Part XII

General

Read on from Part XII

Schedules