English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

NBR staff and Law implementers must keep information confidential during and after employment. Disclosure is limited to a court or legal basis, an authorised official or treaty channel, or the Taxable Person's written approval. Only necessary information may be disclosed. Staff cannot participate where fourth-degree kinship or a shared interest exists.

Who should read this?

Taxable Persons, public officials and teams handling Tax-information requests.

Why does it matter?

Confidentiality is neither absolute prohibition nor general permission. Each disclosure needs a defined basis and necessary scope. A conflict can bar participation even where information stays inside the NBR.

Confidentiality survives employmentNecessary information onlyFourth-degree or shared-interest bar

Current text

A. Employees of the Bureau and all those responsible shall adhere to the provisions of the Law and these Regulations and shall not disclose Tax information, during or after their employment, acquired or accessed through or due to their profession, with the exception of any of the following cases: 1. A request for such disclosure is required by a court order, or in accordance with the provisions of the Law or these Regulations or any other law in force in the Kingdom. 2. Disclosure is made to another employee of the Bureau acting in his official capacity, or to a Government Body in the Kingdom, or to a court or tax authority in a foreign country in accordance with any treaty to which the Kingdom is a party. 3. The issue of written approval from the Taxable Person permitting the disclosure. B. The employees of the Bureau shall adhere to the following: 1. Only disclose information that is necessary. 2. Ensure that any documents are retrieved from official bodies in the Kingdom within a reasonable period of time. C. The employees of the Bureau shall be prohibited from carrying out or participating in any Tax related procedures relating to a Taxable Person in the following cases: 1. The existence of a kinship up to the fourth degree between the employee and the Taxable Person. 2. The existence of any common interest between the employee and Taxable Person or between any of his relatives up to the fourth degree.

Before disclosure or participation

  1. 1

    Identify requester, authority and legal basis.

  2. 2

    Retain written approval and its scope where relied upon.

  3. 3

    Limit disclosure to what is necessary.

  4. 4

    Use official channels and log recipient, material and date.

  5. 5

    Retrieve documents from official bodies in reasonable time.

  6. 6

    Check kinship and shared interests before staff participation.

Connected provisions

Direct legislative link

Law — Article (68)

Information confidentiality

The Law creates confidentiality and this Article details exceptions, necessity and conflicts.

Open connected Article
Thematic link

Regulations — Article (95)

Review Committee

It also provides confidential hearings and fourth-degree recusals.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (100)

Connected Madar tools

Connected Madar tools

Audit and Assessment Centre

Identify the audit or assessment-review stage and prepare an action list and report from your answers.

Illustrative example by Madar

Written approval for one document

Written consent to send one identified Return to a named body is not open permission to release the whole Tax file. Only the necessary material within the written scope is disclosed, and conflicts are checked separately.

Questions to help you apply it

  • Disclosure basis?
  • Written approval and scope?
  • Minimum necessary information?
  • Kinship or interest?
  • Delivery and retrieval logged?