Restricts disclosure of tax information to authorised purposes, permission or judicial request.
What should you do now?Verify disclosure authority and recipient capacity and log records supplied.
Arabic text of Article 45
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
الالتزام بسرية المعلومات الضريبية
يلتزم القائمون بتنفيذ أحكام القانون وهذه اللائحة بعدم الإفصاح عن المعلومات التي حصلوا أو أطلعوا عليها بحكم وظائفهم أو بسببها، أثناء الخدمة أو بعد انتهائها، إلا للغاية التي شرعت من أجل اطلاعهم عليها أو بناءً على تصريح من الوزارة أو تنفيذاً لطلب من السلطات القضائية بالمملكة.
What does the Article mean in plain language?
Tax-information confidentiality restricts disclosure to authorised purposes and cases, including applicable permission or judicial requests. Establish recipient, purpose and authority and limit disclosure to the required material. Unpublished audit or grievance files must not become public examples or marketing material.
Relevant to every registrant building a compliance file and preparing for inspection.
Verify disclosure authority and recipient capacity and log records supplied.
How can this rule appear in practice?
A supplier's request to see its customer's tax file does not itself confer access.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Disclosing tax data to an unauthorised person merely because of a commercial relationship.
Related Articles
Breaches, inspection and objections guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Verify disclosure authority and recipient capacity and log records supplied.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
NBR classification of breaches, penalties, evasion cases and sanctions.