How must a Tax Collector handle confidential taxpayer information?

• A. Publish all details in the annual report
• B. Protect it from unauthorized disclosure and share only with authorized personnel as required by law
• C. Share with any municipal employee on request
• D. Store it in an unsecured server

Answer: (B)

Confidential taxpayer information must be safeguarded and access kept strictly limited to those who have a legitimate need to know, with disclosures only when required or permitted by law. This means protecting records from unauthorized disclosure and sharing them only with authorized personnel who need the information to perform their duties.

This standard prevents misuse, protects taxpayer trust, and aligns with legal and ethical obligations. Publishing sensitive details publicly, handing them out to any municipal employee upon request, or storing them on an unsecured server all create avoidable risks and violate these confidentiality requirements.