- 1 Marks
TAX – Nov 2020 – L1 – SA – Q7 – Ethical Issues in Tax Practice
Identify which circumstance does not allow a tax consultant to disclose taxpayer information.
Question
Which of the following is NOT a circumstance when a tax consultant may disclose information on a taxpayer?
A. Disclosure is permitted by law
B. Disclosure is authorised by the client, that is the taxpayer
C. Disclosure is required by law, for example, the production of documents or other provisions of evidence in the course of legal proceedings
D. There is a professional duty or right to disclose, when not prohibited by law
E. Disclosure is at the discretion of the tax practitioner
Find Related Questions by Tags, levels, etc.
- Tags: Disclosure, Professional Ethics, Tax Consultant, Taxpayer Information
- Level: Level 1
- Topic: Ethical Issues in Tax Practice
- Series: NOV 2020
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