Section 40: Reward and Informer Expense

1) A person who provides information with evidence showing that a taxpayer has evaded or attempted to evade all or some portions of tax may, by a decision of the Director General, be provided with a reward in an amount that is equal to twenty percent of the amount of tax recovered on the basis of that information.

2) If there is more than one informer entitled to reward, the amount of reward shall be given on a pro rata basis.

3) Notwithstanding anything contained in sub-section (1), a person who provides information of revenue leakage may be provided immediately with a sum not exceeding ten thousand rupees as the informer expense, on the basis of truthfulness of the information.

4) The name, surname and address of the person providing information referred to in sub-sections (1) and (3) shall be kept confidential.