Section 37: Confidentiality

Documents or other information related to tax received from any person shall not be disclosed or published or make it confidentiality, except in the following cases:

(a) To inform a revenue collecting officer in connection with the protection of the revenue of the Government of Nepal.

(b) To produce in the court of law as per the law related to revenue in connection with verifying the liabilities of a taxpayer.

(c) To keep as part of the public record in the proceedings of a Revenue Tribunal or a court of law.