Abstract

The duty of confidentiality presented in this article concerning Tax Identification Number (NIP) is part of fiscal confidentiality covering information included in the Central Register of Entries in the National Register of Taxpayers (CRP KEP) and in the taxpayer registration documentation, and does not refer to a Tax Identification Number itself. It was regulated in the Act of 13 October 1995 on the Principles of Recording and Identifying Taxpayers and Remitters.

This article analyses the legal regulations on which the duty of confidentiality with respect to NIP by specifying the protected values and a catalogue of privileged information, its duration, as well as its substantive scope, i.e. the parties obliged to confidentiality and the protected parties and their rights as regards the use of the object of protection. Apart from that, the article specifies a catalogue of parties authorized to access privileged information, privileged data processing techniques, as well as sanctions for unauthorized disclosure of privileged information, as well as the relation to other privileges. At the same time an attempt has been made to answer the question whether it was necessary to single out the duty of confidentiality regarding Tax Identification Number.

The substantive and objective scope of the duty of confidentiality regarding Tax Identification Number discussed therein leads to a conclusion that it fits in the scope fiscal confidentiality regulated by the Taxation Act of 29 August 1997, and therefore its singling out is unnecessary.