64.     Administration of Act

            (1) The Commissioner General shall be responsible for carrying out the provisions of this Act.

            (2) The powers conferred and the duties imposed upon the Commissioner General under the provisions of this Act, may be exercised or performed by the Commissioner General personally, or by a taxation officer engaged in carrying out the said provisions under the control, direction, or supervision of the Commissioner General.

            (3) Subject to subsection (4), any decision made and any notice or communication issued or signed by a taxation officer referred to in subsection (2), may be withdrawn or amended by the Commissioner General or by the officer concerned, and shall for the purposes of the said provisions, until it has been so withdrawn, be deemed to have been made, issued, or signed by the Commissioner General.

            (4) A written decision made by a taxation officer, other than the Commissioner General, in the exercise of a discretionary power under the provisions of this Act, shall not be withdrawn or amended after the expiration of two years from the date of the written notification of such decision or of a notice of assessment giving effect thereto, if all the material facts were known to the officer when the decision was made.

            (5) A written decision made by the Commissioner General or other taxation officer in the exercise of a discretionary power under the provisions of this Act, shall not be withdrawn or amended by the Commissioner General if all the material facts were known to the Commissioner General at the time the decision was made.

            (6) Where the Commissioner General, knowing all the material facts at the time makes a decision to the effect that a person is required or not required to register, and the person accepts the Commissioner General's decision, and subsequently the Commissioner General withdraws the decision, the Commissioner General's decision shall govern the liability or non-liability of such person for payment of tax on any transaction concluded or event which occurred before the withdrawal of the decision.

            (7) Where the Commissioner General, knowing all the material facts at the time, makes a decision as to the nature of a transaction concluded by a person, and the person accepts the Commissioner General's decision, and the Commissioner General subsequently withdraws the decision, the Commissioner General's decision shall govern the liability or non-liability of that person for payment of tax on any transaction concluded before the withdrawal of the decision.

65.     Confidentiality

            (1) A taxation officer carrying out the provisions of this Act shall not-

     (a)     disclose to any person or that person's representative, any matter in respect of another person, that may, in the exercise of the officer's powers or the performance of the officer's duties under the said provisions, come to the officer's knowledge; or

     (b)     permit any person to have access to records in the possession or custody of the Commissioner General, except in the exercise of the officer's powers or the performance of the officer's duties under this Act or by order of a court.

            (2) Nothing in this section shall prevent the Commissioner General from disclosing-

     (a)     any document or information to-

           (i)       any person where the disclosure is necessary for the purposes of this Act or any other fiscal law;

          (ii)       the Auditor-General where the disclosure is necessary for the performance of duties under the Finance and Audit Act;

          (iii)       the competent authority of the government of another country with which Botswana has entered into an agreement for the avoidance of double taxation or for the exchange of information, to the extent permitted under the agreement;

         (iv)       the Directorate on Corruption and Economic Crime where the disclosure is necessary for the performance of duties under the Corruption and Economic Crime Act; or

          (v)       a law enforcement agency, not described above, where the Minister issues written authorization to make disclosure necessary for the enforcement of the laws under the agency's authority; or

     (b)     information which does not identify any specific person to any person in the service of the State in a revenue or statistical department where such disclosure is necessary for the performance of the person's official duties.

            (3) A person receiving documents or information under subsection (2) shall keep them confidential under the provisions of this section, except to the minimum extent necessary to achieve the purpose for which the disclosure was made.

            (4) Any document or information obtained by the Commissioner General in the performance of the Commissioner General's duties under this Act, may be used by the Commissioner General for the purposes of any other fiscal law administered by the Minister or Commissioner General.

            (5) A person who contravenes this section commits an offence and is liable on conviction, to a fine not exceeding P10,000 or to imprisonment for a term not exceeding two years, or to both.