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Official
secrecy.
7 of 1976, s.2,
10of1983, s.2.
(1) An officer and any other person employed in carrying out the
provisions of this Act shall regard and deal with all documents and information
relating to the income of a person and all confidential instructions in respect of
the administration of the Income Tax Department which may come into his
possession or to his knowledge in the course of his duties as secret.
(1A) An officer appointed under section 122 shall on appointment
make and subscribe before a magistrate or commissioner for oaths a declaration
in the prescribed form.
(2) No officer and no other person employed in carrying out the
provisions of this Act, shall be required to produce in court a document, or to
communicate to a court information, which has come into his possession or to
his knowledge in the performance of his duties under this Act except as may be
necessary for the purpose of carrying into effect the provisions of this Act or in
order to bring or assist in the course of a prosecution for an offence committed in
relation to tax.
(3) Nothing in this section shall prevent - (a) an officer or person from revealing a document or information
relating to the income of a person or confidential instructions in
respect of the administration of the Income Tax Department to
another officer or person so employed in the course of his duties,
or to a person authorized in that behalf by the Minister in relation
to a person resident in Kenya, or to a court or person for the
purposes of this Act;
(b) an officer from revealing a document or information solely for
revenue or statistical process to a person in the service of the
Government in a revenue or statistical department where that
document or information is needed for the purpose of the official
duties of that last mentioned person and where last mentioned
person has made a subscribed a declaration of secrecy in relation
to information coming to his knowledge in the course of his
official duties;
(c) an officer from revealing a document or information to the
Controller and Auditor General, or to an authorized member of
his Department, where that document or information is needed
for the performance of his official duties.
(4) Where under a law in force in any country, or under a special
arrangement, provision is made for the allowance of relief from income tax in
respect of the payment of tax in Kenya, the obligation as to secrecy imposed by
this section shall not prevent the disclosure to the authorized officers of the
government of the place with which that arrangement was made of such facts as
may be necessary for the obtaining of that relief or for the prevention of fraud or
for the administration of statutory provisions against legal avoidance in relation
to those taxes.