13. Tax Officers:
(1) Government of Nepal may, for purposes of this Act, appoint Tax Officers in such number as it may deem necessary.
(2) Government of Nepal may, by a Notification published in the Nepal Gazette, specify as to how many areas or villages are to be assigned under
jurisdiction of any Tax Officer.
(3) Any Tax Officer may delegate in writing any or all of his/her power to  any of his/her subordinate official. Any action carried out by him/her in pursuance
of the power so delegated shall be valid as if it were carried out by the Tax Officer.
(4) The documents submitted by the taxpayer pursuant to Sections 4, 6, 9 and 11 of this Act shall be deemed to be strictly confidential. Such documents
shall not be disclosed for any other acts (purpose) except tax related governmental proceedings, and such documents shall not be taken by any court as evidence in
any other matters excepts for purposes of house and land tax.
(5) Government of Nepal may, by a Notification published in the Nepal gazette, delegate any or all of the powers conferred on it under this Act to the Tax
Officer.