Article 16, amended by Law 11/2022, mandates that Authority employees maintain strict confidentiality regarding all taxpayer information. Exceptions are allowed for disclosures to the taxpayer, judicial authorities, or under international information exchange agreements. Information received from foreign authorities is treated as highly confidential and only shared with entities involved in tax assessment, collection, or prosecution. Such information may be used for other purposes only if permitted by the laws of both states and the providing authority. This ensures a balance between taxpayer privacy and the requirements of global tax transparency and law enforcement.