Tax secrecy provisions: a comparative analysis between Malaysia and other commonwealth countries

Yussof, Salwa Hana and Mohd. Isa, Khadijah and Abdullah, Nurhidayah and Khalid, Maryam (2025) Tax secrecy provisions: a comparative analysis between Malaysia and other commonwealth countries. Intertax, 53 (12). pp. 851-866. ISSN 0165-2826 E-ISSN 1875-8347

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Abstract

Ensuring the confidentiality of taxpayer information is fundamental to fostering trust in tax systems; however, evolving international standards on tax transparency increasingly require tax authorities to share taxpayer information domestically and across borders. This article compares Malaysia’s tax secrecy provisions with those of four Commonwealth jurisdictions: Australia, India, New Zealand, and the United Kingdom. Data were aggregated from legislation, case law, official guidelines, and public domain documents to provide insights into statutory frameworks and practical applications. The study analyses five key dimensions: the scope of confidentiality, statutory exceptions, exchange of information (EOI) across jurisdictions, inter-agency data sharing, and using de-identified data for research purposes. The findings reveal that, while all jurisdictions uphold strict legal protections for taxpayer information, Australia and the United Kingdom adopt approaches that are more transparent and pragmatic providing clear statutory mechanisms for data sharing and public assurance on confidentiality safeguards. In contrast, Malaysia’s broad secrecy provisions and strict interpretation, while relying on ministerial approval, offer limited transparency and risk inconsistent practices. A review of Malaysia’s existing secrecy provisions is recommended along with enhanced public communication to achieve a more balanced approach between confidentiality and transparency in accordance with international best practices.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Tax secrecy, tax confidentiality, tax transparency, data sharing, de-identified data, Malaysia, Commonwealth, comparative analysis
Subjects:	H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation K Law > K559 Comparative Law K Law > KPG Malaysia
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting Kulliyyah of Economics and Management Sciences
Depositing User:	Dr Salwa Hana Yussof
Date Deposited:	25 Nov 2025 16:28
Last Modified:	25 Nov 2025 16:28
Queue Number:	2025-11-Q131
URI:	http://irep.iium.edu.my/id/eprint/124574

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