According to our country’s legal rules, the tax official is obliged to maintain the secrecy of all matters that may come to his knowledge in the performance of his official duties. While tax secrecy is essential for the taxpayer’s data protection, absolute secrecy would render the system almost entirely unworkable. Efficient tax administration necessitates the existence of concrete exceptions to the secrecy rule. These specific exceptions fall broadly into some categories reglemented by Tax Code. The balance struck between the tax official’s wide information gathering powers and the protection afforded by the secrecy rule has always been a fine one. So, any change in this balance must be very carefully documented and analyzed. The fiscal official is the one who has the task to change the balance in each case. This article highlights certain practical issues of law enforcement in the process of ensuring access to tax information.