INCOME TAX (DECLARATION OF SECRECY) RULES (declarationofsecrecy)

INCOME TAX (DECLARATION OF SECRECY)

SUBSIDIARY LEGISLATION 372.01

INCOME TAX (DECLARATION OF SECRECY)

RULES

18th January, 1949

GOVERNMENT NOTICE 32 of 1949, as amended by Legal Notices 127

of 1977 and 186 of 2021.

The title of these Rules is Income Tax (Declaration of

Secrecy) Rules.

(Rule 2)

INCOME TAX MANAGEMENT ACT

Declaration in terms of article 4

I .................................................. do solemnly and sincerely

declare that I shall deal with and regard all information and all

documents, returns and assessments, or copies thereof, relating to

the Income Tax Act, as secret and confidential and that I shall not

at any time communicate such information or the contents of such

documents, returns and assessments or copies thereof to any person

except as may be necessary for the purposes of the Income Tax Act,

or as the Commissioner may otherwise direct.

Signature ........................................

Declared on oath before the Court of Appeal, this ................ day

of ............................................ .

Registrar

The declaration to be made and subscribed under article 4

of the Income Tax Management Act, by every person having any

official duty or being employed in the administration of the said

Act shall be in the form set out in the Schedule.