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        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.

        <h1>Tax compliance incentive scheme uses consumer bill uploads to detect irregular billing and broaden the tax base.</h1> The Bill Liao Inam Pao incentive scheme requires consumers to upload eligible purchase bills from the preceding month to a government app to enter a monthly lucky draw; winners receive rewards equal to five times the taxable value declared in the bill subject to a per-reward cap, with prize amounts disbursed to bank accounts on submission of details. The scheme excludes petroleum products, liquor, out-of-state purchases, and B2B transactions. Administrative enforcement under the scheme has produced penalties for irregular billing, recoveries, and expanded taxpayer registrations.

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