Section 23Part 5 — Enforcement
No disclosure of information
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Where access is provided to the search platform in accordance with sections 22
(a) through (i) and 22(2)(j)(i), neither the competent authority nor any employee, servant or agent of the competent authority shall disclose information relating to the search, including the fact that the search was carried out, to any person other than the authorized personnel of the competent authority except where the disclosure is for statistical or re porting purposes. ( 2 ) Information maintained by a corporate services provider or the Registrar in respect of the beneficial ownership of a legal person is deemed to be confidential information under the Confidential Information Disclosure Act, 2016 , howeve r the disclosure of such information in accordance with this Act does not constitute a breach of the duty of confidence.
Subject to sections 18 and 19 of the Tax Information Authority Act (2021 Revision) , information deemed to be confidential under su bsection (2) shall only be disclosed in accordance with the Confidential Information Disclosure Act, 2016 . c Revised as at 14th January, 2026 Page 27