New Section 73A protects taxpayer information while allowing limited disclosure for tax administration and inter-governmental cooperation. KARACHI: The Sindh government has introduced a dedicated taxpayer confidentiality framework by inserting Section 73A into the Sindh Sales Tax on Services Act, 2011 through the Sindh Finance Act, 2026, strengthening legal safeguards for taxpayer information while permitting limited disclosure for tax administration purposes. The newly enacted provision declares tax-related information confidential and establishes clear rules governing when such information may be disclosed, with the objective of balancing taxpayer privacy and efficient tax administration. Taxpayer information protected Under Section 73A, all particulars contained in statements, tax returns, accounts and other documents submitted under the Sindh Sales Tax on Services Act will remain confidential. The confidentiality protection also extends to evidence, affidavits and depositions made during proceedings under the Act, as well as records relating to assessment and recovery proceedings. The law prohibits any officer of the Sindh Revenue Board (SRB), including the Chairman, Members, Secretary and other public servants, from disclosing taxpayer information except in circumstances specifically authorised under the legislation. Limited disclosure permitted The amendment allows confidential information to be disclosed where it is necessary for a person performing official functions under the Sindh sales tax law to carry out responsibilities related to the implementation and enforcement of the Act. According to the new provision, the exception is intended to facilitate effective tax administration while ensuring taxpayer records…