Procedure for registration of FBR informer

ISLAMABAD: An individual will share data of nonpayment and find the financial reward for the revelation from Federal Board of Revenue (FBR) as long as the blabber ought to be registered with a tax authority for the aim.

According to revenue enhancement Rules, 2002 a procedure has been arranged down for registration of Associate in Nursing blabber.

According to the principles, any individual appetent of obtaining himself registered as Associate in Nursing blabber could build an Associate in Nursing application to the Chief Commissioner for registration.

The application shall be within the prescribed kind and shall be verified within the prescribed manner.

The application shall be in the midst of the subsequent documents, namely:

(a) copy of the computerised National positive identification of the applicant;

(b) copy of national tax variety (NTN) certificate; and

(c) a punctually sworn in testimony stating in this that {the data|the knowledge|the data} being provided is correct and zip has been hiding therefrom which just in case any propaganda is provided or any information is hidden he shall be prone to penal action underneath the laws for the nonce operative.

The rules conjointly justify the procedure for submission of data and additional action with that.

A blabber shall submit any data relating to concealment or evasion of tax resulting in detection or assortment of taxes, fraud, corruption or misconduct that's in his possession to the Chief Commissioner giving precise details of the alleged act alongside all supporting evidence that are in his possession:

Provided that no data shall be diverted unless it provides precise details of the alleged act and is accompanied by the supporting evidence.

On receipt of the data, the Chief Commissioner shall scrutinize the data and forward it to the involved Commissioner.

On receipt of the data from the Chief Commissioner, the involved Commissioner shall conduct such additional enquiry as he could hold match and submit his report back to the Chief Commissioner.

On completion of the enquiry, the involved Commissioner shall take such additional action as is also needed underneath the tax laws or the other law for the nonce operative, as is also necessary on the premise of the facts of the case, and furnish his report back to the Chief Commissioner.

Notwithstanding something contained in these rules, Associate in Nursing blabber, who −

(a) has wittingly provided false data underneath these rules; or

(b) has provided the data underneath these rules with the intention to intimidate or blackmail an individual, or to bring him into discredit, or to otherwise cause him to lose, shall be prone to penalization and fine underneath the tax laws and different laws for the nonce operative.