Article 35 establishes strict confidentiality obligations for employees and affiliates of the Tax Authority regarding taxpayer information. This duty requires them to protect all tax-related data acquired during their work. Disclosure of such information is strictly prohibited, with exceptions only as provided for in the Regulations and subject to their specific terms and conditions. The article clarifies that recipients of disclosed information under these exceptions are bound by the same confidentiality rules and may use the data solely for the authorised purposes. Furthermore, any subsequent disclosure to third parties is forbidden, and all related documents must be returned to the Authority.