What is Tax secrecy?

Information about a taxpayer obtained by the competent authorities whose disclosure is prohibited. Article 29 of the Tax Code separately lists information that does not constitute a tax secret: information that is publicly available (including information made public with the owner's consent); the taxpayer identification number; violations of tax legislation and liability measures; the tax regimes applied and registration as a VAT payer; the amounts of taxes paid and of tax arrears; participants of a legal entity; the average number of employees on the payroll; the amounts of income and expenses according to the financial statements. A tax secret may not be disclosed by state bodies, their officials, or the specialists and experts involved (except in cases provided for by law); providing information to foreign tax authorities under an international treaty is not considered disclosure.

Source: Soliq kodeksi, 29-modda