Law has supreme objectives. The main one is protecting the human rights, their interests and their souls. And to accomplish those Desired Goals, law is taking different actions which vary according to the nature of the interests and rights. It may resort to protect one of the rights by publicity, as in the case of publication and registration in certain records for companies And real estate. In the other hand, it can resort to use the concept of confidentiality in transactions as a legal means to protect the rights and interests of people. A person who hires a lawyer to litigate on his behalf or receive a legal usually reveals his secretes and confidential information which no one knows about him. Similarly, the patient who sees a doctor to diagnose his illness and seek medication reveals the secrets of his illness.

In the banking transactions field, the commitment to secrecy is part of the general moral rule established in many professional business, by non-disclosure of information obtained through the practice of any financial institution. This gives a huge importance to study this subject from the legal perspective, which introduces deal of importance issues in the scope of the general ethical rules branching the area of law , or in the scope of which was brought by the legislative context. This research paper comes to put the legal provisions stipulated in Qatari laws and related to bank secrecy and legal motives and sources. This paper also includes the scope of secrecy and exceptions to the rule of confidentiality