Article 28 establishes a strict confidentiality obligation for all employees of the Tax Authority and any person accessing tax data during the implementation of the Law or the adjudication of disputes. This duty covers all documents, records, data, and information pertaining to Omani establishments, companies, or permanent establishments. Maintaining taxpayer privacy is a cornerstone of the tax system, ensuring that sensitive financial and commercial information remains protected from unauthorized disclosure, which fosters trust between the business community and the Tax Authority.