Income Tax Act Article 119

All personnel of the tax authority shall keep in strict confidence, except to concerned parties and agencies, the amounts of income and income tax of any taxpayer, documentary evidences, and statements or documents made or provided by other parties. Any person found guilty thereof by the authority-in-charge or upon information of the injured party shall be subject to severe disciplinary action. Where such a person is also guilty of violating the Criminal Code, he/she shall further be referred to the court to be dealt with in accordance with law.Concerned parties and agencies as provided in the preceding paragraph refer to the taxpayer himself/herself/itself, his/her/its agent, attorneys, partners, successors, tax withholders, taxation agencies, control agencies, agencies receiving administrative appeal or handling administrative proceedings related to taxation, and such other agencies and personnel thereof as determined by the MOF.The furnishing of information by a tax authority to other government agencies for statistical purposes involving no disclosure of names of taxpayers is not subject to the confidence keeping restriction.Personnel of government agencies disclosing such information furnished by tax authority as provided in the first paragraph of this article shall be subject to punishment comparable to that imposable on personnel of tax authority.