Disclosure of Tax Secrets
Disclosure of tax secrecy — disclosure of tax secrecy includes, in particular, the use or transmission to another person of information constituting a trade secret (production secret) of a taxpayer or an insurance premium payer, which has become known to an official of a tax authority, internal affairs body, investigative body, state extra-budgetary fund body, or customs authority, as well as to a specialist or expert involved in the performance of their duties1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2020-04-01, Article 102, paragraph 2 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩