Income Tax Management Act (Cap. 372), article 16

16. The Commissioner may requi re any person having an office or employment, whether paid or otherwise, with the Government of Malta or with any organisation or other body whether having a legal personality or not in which the Governme nt of Malta or any such body as afo resaid have a controlling inter est or over which they have effectiv e control to supply such partic ulars in respect of any matter as may be required for the purposes of the Income Tax Acts and which may be in the possession of such person having such office or employment: Provided that, subject to article 10A, no such person having such office or employment as aforesaid shall, by virtue of this article, be obliged to disclose any information in relation to a person in respect of which such person having such office or employment is under the duty of professional secrecy. Where any information is protected by professional secrecy for the benefi t of INCOME TAX MANAGEMENT [CAP. 372. 19 any person, nothing in this proviso shall preclude the giving o f such information in respect of any other person, excluding therefrom the name of the person in whose in terest such protection is given Professional secrecy. Amended by: I. 2008.4; IV . 2011.58; VII.2018.55.*