A person providing information and evidence regarding evasion or attempted evasion of all or some portions of the tax liability of a taxpayer may be awarded as per the decision of the Director General, with a reward amount that is equivalent to twenty percent of the amount of tax recovered on the basis of the information provided by such person from the total tax recovered.
If the number of persons receiving the reward is more than one, the reward amount shall be distributed proportionately.
Notwithstanding anything contained in Sub-section (1), any person providing information on revenue leakage may be immediately provided with an informant incentive (suraki kharcha) of up to ten thousand rupees on the basis of the
truthfulness of the information in accordance with the determined procedure. (4) The name, surname and residence of the person providing information pursuant to Sub-section (1) and (3) shall be kept confidential.
Published By
Chartered Nepal
Share
Comments