ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
36. Disclosure of information
Edition: 2023-07-01 · In force
36. Disclosure of information
(1)Any person employed in the performance of any function under this Act who, by virtue of the performance of that function, becomes possessed of any information and who directly or indirectly communicates that information to any person otherwise than—(a)in the normal performance of his functions under this Act; or(b)in the course of any proceedings in a court or the Tribunal; or(c)with the express permission of the Chairperson,commits an offence and shall be liable on conviction to a fine not exceeding one hundred thousand shillings, or to imprisonment for a term not exceeding twelve months, or to both.(2)Notwithstanding any other provision of this Act, the Chairperson may disclose information to a person in the services of the Government in a revenue or statistical department where the information is needed for the purposes of the official duties of that person solely for revenue or statistical purposes.