Tax informer wins against URA as Tax Appeals Tribunal Affirms Right to reward starts when tax Liability information is provided

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A tax informer’s right to claim for a reward accrues at the time the information is provided but not at the time of the recovery of tax, Tax Appeals Tribunal (TAT) has ruled. While citing Section 8 of the Finance Act, the Tax Tribunal affirmed that an informer’s right to a reward is created immediately upon the provision of tax liability information by the whistle blower. “…The right