Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsSecrecy
| 5. The Commissioner-General or any officer of the Department of Inland Revenue shall preserve and aid in preserving absolute secrecy in respect of the identity of the person making the declaration and any matter or thing contained in any declaration referred to in section 3 of this Act, as from the date of receipt of such declaration. All provisions of the Inland Revenue Act, No. 38 of 2000 applicable to the maintenance of official secrecy including punishment for the breach of such secrecy under section 172 of such Act, shall mutatis mutandis be applicable to a declaration made under this Act. |