FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT
Section 39: Information and documents to be confidential. First Schedule.
(1) Without prejudice to the provisions of any other Act concerning official secrets, all information and documents supplied or produced in pursuance of any requirement of this Act or the laws listed in the First Schedule to this Act shall be treated as confidential.
(2) Except as otherwise provided under this Act or as otherwise authorized by the Minister, any member or former member of the Board or any employee or former employee of the Service or Ministry who communicates or attempts to communicate any confidential information or the content of any such document to any person, commits an offence and shall be liable on conviction to a fine not exceeding N200,000.00 or to imprisonment for a term not exceeding 3 years or to both such fine and imprisonment.
Cite this section
Section 39, FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT (2007).
https://repo.podus.ai/laws/federal-inland-revenue-service-establishment-act/section/39/