A person who wants to become an informer, he should get himself first register with FBR for this purpose. Then he will able to get reward for the sharing of information with the Federal Board of Revenue (FBR).
Complete procedure for registration as informer and other conditions are specified in the Income Tax Rules, 2002.
An “Informer” means any person, a group of persons or a company who provides any original information in the shape of concrete evidence, which conclusively leads to detection of tax evasion, formulation of assessment, and eventual recovery of the evaded tax and includes a whistleblower as defined under the tax laws;Informer Definition | Income Tax Rules 2002 |
Persons qualified to be registered as informer
Persons qualified to be registered as informer. (1) A person, other than a lunatic or idiot, may be registered as informer, if he fulfills the criteria of whistleblower as defined in the tax laws.Persons Qualified to be registered as informer | Income Tax Rules 2002 |
(2) Notwithstanding anything contained in sub-rule (1), a registered informer shall be liable to de-registration on such condition to be recorded in writing and as may be deemed fit by Chief Commissioner, member or Director General, as the case may be.
Registration of informer
Registration of informer. A person desirous of getting himself registered as an informer may make an application to the Chief Commissioner for registration under this rule.Registration of Informer | Income Tax Rules 2002 |
The application shall be in the prescribed form and shall be verified in the prescribed manner.
(3) The application shall be accompanied by the following documents, namely.-
(a) copy of the Computerized National Identity Card of the applicant;
(b) copy of national tax number (NTN) certificate; and
(c) a duly sworn in affidavit stating therein that the correct information provided and nothing concealed there from and that in case any incorrect information provided or any information concealed he will liable to penal action under the laws.
Submission of information and further action thereupon
Submission of information and further action thereupon.-(1) An informer shall submit any information regarding concealment or evasion of tax leading to detection or collection of taxes, fraud, corruption or misconduct that is in his possession to the Chief Commissioner giving precise details of the alleged act along with all supporting evidences that are in his possession:
The information is accompanied with the supporting evidences.
(2) On receipt of the information, the Chief Commissioner shall scrutinize the information and forward it to the concerned Commissioner.
(3) On receipt of the information from the Chief Commissioner, the concerned Commissioner shall conduct such further inquiry as he may deem fit and submit his report to the Chief Commissioner.
(4) On completion of the inquiry, the concerned Commissioner shall take such further action as required under the tax laws or any other law for the time being in force, as may be necessary on the basis of the facts of the case, and furnish his report to the Chief Commissioner.Submission of information by informer | Income Tax Rules 2002 |
(5) Notwithstanding anything contained in these rules, an informer, who −
(a) has knowingly provided false information under these rules; or
(b) has provided the information under these rules with the intention to intimidate or blackmail a person, or to bring him into disrepute, or to otherwise cause him financial loss, shall be liable to punishment and fine under the tax laws and other laws for the time being in force.
Eligibility for reward
An employee and an informer will be entitled to a grant of reward for their conduct.
Determination of reward
|Amount of tax evaded||Amount of reward|
|Rs. 500,000 or less||Twenty per cent of the tax, duty and other taxes|
|More than Rs. 500,00 but not more than 1,000,000||Rs. 100,000 plus ten percent of the tax in excess of Rs. 500,000|
|Over Rs. 1,000,000||Rs. 150,000 plus five per cent of the tax in excess of Rs. 1,000,000|
Sanctioned of the reward shall be after realization of the whole amount of the tax involved. Provided that the total amount of reward paid to an “employee” during one financial year shall not exceed thirty six months’ basic pay. In case an employee performs more than one meritorious conduct, the amount of reward shall not exceed thirty percent of realization of the whole amount of tax involved.
FBR | Federal Board of Revenue | Whistle-blower | Tax Evasion | FBR Informer |
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