Section 47, The Goods and Services Tax Act, 2009

(1) Except otherwise provided in this section, the Commissioner-General or a tax officer in carrying out this Act shall not– (a) disclose to a person any matter relating to another person that may come to the Commissioner-General’s or a tax officer’s knowledge in the exercise of his powers or the performance of his duties under this Act; (b) permit a person to have access to records or other information relating to a person or the taxable activities of a person in the possession or custody of the Commissioner- General, except in the exercise of the Commissioner-General’s powers or the performance of the Commissioner – General’s duties under this Act or by order of a court. (2) Nothing in this section prevents the Commissioner- General from– (a) disclosing information to a person in the service of a revenue or statistical department of the Government so long as the disclosure is necessary for the performance of that person’s official duties and the information disclosed does not identify a specific person; (b) disclosing documents or information– (i) if the disclosure is necessary for the purposes of this Act or another enactment; (ii) if a person is authorised by an enactment to receive such information; or (iii) if the information is disclosed to the competent authority of the government of another country with which Sierra Leone has entered into an agreement for the avoidance of double taxation or for the exchange of information, or mutual assistance to the extent permitted under that agreement or under an enactment. (3) A person receiving documents and information disclosed in accordance with subsection (2) shall keep them secret, except to the minimum extent necessary to achieve the purpose for which the disclosure was made. (4) The Commissioner-General may use documents or information obtained in the performance of his duties under this Act for the purposes of any other enactment administered by the Commissioner-General. (5) If a person consents in writing, information concerning that person may be disclosed to another person. (6) The Commissioner-General may disclose information concerning the affairs of a person to a person claiming to be the taxpayer or the taxpayer’s authorised representative but only after obtaining reasonable assurance of the authenticity of the claim.