119 Official Secrecy and Confidentiality

(1) Every Person having any Official Duty or being employed in the Administration of this Law shall regard and deal with all Documents, Information, Returns, Assessment List and Copies of such List relating to the Income, Profits or Items of Profits, Tax Matters, Assessments and Liabilities of any Individual or Company, as secret and treat them with the utmost confidentiality and good faith.

(2) Every Person having possession of or control over any Document, Information, Returns of Assessment, Lists or Copies of such relating to the Tax Matters, Assessments and Liabilities, Income and Profits or Losses of any Person who at any time communicates or attempts to communicate such information or anything contained in such Documents, Returns, Lists or Copies to any other Person:

(a) other than a Person to whom the Person is authorized by the Executive Chairman to communicate it; or

(b) otherwise than for the purpose of this Law or of any other Enactment, commits an Offence under this Law.

(3) No Person appointed or employed under this Law shall be required to produce any Return, Document or Assessment, or to divulge or communicate any information that comes into the Person's possession in the performance of the Person's duties except as may be necessary in order to institute a Prosecution, or in the course of a Prosecution for any Offence committed, in relation to any Tax in Nigeria.

(4) Where under any Law in force in respect of any double Taxation Treaty with any Country, provision is made for the allowance of relief from Income Tax in respect of the payment of Income Tax in Nigeria, the obligation as to secrecy imposed by this Section shall not prevent the disclosure to the authorized Officers of the Government of that Country of such facts as may be necessary to enable the proper relief to be given in cases where such is claimed from Tax in Nigeria or from Income Tax in that Country.

(5) Where an Agreement or Arrangement with any other Country with respect to relief for double Taxation of Income or Profits includes provisions for the exchange of information or avoidance of Tax, the obligation as to secrecy imposed by this Section shall not prevent the disclosure of such information to the authorized Officers of the Government of such Country.