Guidance Note: EITI Requirement 4.1 (taxpayer confidentiality)
Addressing taxpayer confidentiality in EITI reporting
|This guidance note refers to the 2013 EITI Standard.|
Government entities participating in the EITI may be subject to restrictions on the disclosure of taxpayer information due to constitutional or legal taxpayer confidentiality and privacy provisions. This guidance note sets out options for addressing this issue, drawing on experience from EITI implementing countries.
The EITI requires government agencies to provide a comprehensive statement on tax revenues raised from the extractive industries. All government entities receiving material revenues are required to comprehensively disclose these revenues in accordance with the agreed scope (Requirement 4.1.c).
Government entities participating in the EITI may be subject to restrictions on the disclosure of taxpayer information due to taxpayer confidentiality and privacy laws. Taxpayer confidentiality and privacy laws typically provide that taxpayer information is confidential, and can only be used by the authority to administer the tax system, except as otherwise specified by law.
In some cases the government may have entered into contracts with oil, gas and mining companies that prohibit disclosure of any commercially sensitive information they contain.