From 1 July 2013, in addition to the information set out in § 27 of the Taxation Act, the Tax and Customs Board may disclose to anyone the following information without the
consent of or without having informed a taxable person:

  • information concerning tax warehouse keeper, registered consignee/consignor, tax representative, principal, excise warehouse keeper, customs terminal, customs warehouse, free zone, free warehouse and customs agency to the extent set out in the amendment
  • information included in the written notification submitted to the tax authority by a person liable for value added tax for the taxation of turnover of goods and services exempt from tax
  • time when tax arrears were incurred
  • information concerning how the revenue of religious associations, including gifts and donations, is used.