Reward for informants: discretionary ex-gratia payments for credible tips that enable recovery of previously irrecoverable tax. Guidelines create a discretionary ex-gratia reward scheme for informants who provide specific, credible information leading to recovery of taxes previously irrecoverable, applicable where jurisdictional authorities find recovery was not possible despite exhaustive efforts and where the informant's information directly produced recovery. Rewards are a percentage of tax directly attributable to the information, subject to a monetary ceiling and finalisation of assessments and litigation; authorities, procedural requirements, secrecy safeguards, exclusions for certain informants, and assessment criteria are prescribed, with supporting annexures detailing actionable information and a statement form.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reward for informants: discretionary ex-gratia payments for credible tips that enable recovery of previously irrecoverable tax.
Guidelines create a discretionary ex-gratia reward scheme for informants who provide specific, credible information leading to recovery of taxes previously irrecoverable, applicable where jurisdictional authorities find recovery was not possible despite exhaustive efforts and where the informant's information directly produced recovery. Rewards are a percentage of tax directly attributable to the information, subject to a monetary ceiling and finalisation of assessments and litigation; authorities, procedural requirements, secrecy safeguards, exclusions for certain informants, and assessment criteria are prescribed, with supporting annexures detailing actionable information and a statement form.
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