Article 59 of the KSA Income Tax Law establishes a strict duty of confidentiality for the Department and its staff concerning all taxpayer information obtained in an official capacity. It explicitly forbids unauthorised disclosure but provides specific exceptions. Information may be shared with Department employees for their duties, the Customs Authority for customs law enforcement, and the General Audit Bureau for auditing. Disclosure is also permitted to foreign tax authorities under treaties, law enforcement for prosecuting tax offences, and any judicial body in the Kingdom upon its order. Any recipient is bound by confidentiality. Disclosure is also permissible upon the taxpayer's written consent.