(1) Unless expressly provided for in a tax law, a person is not entitled to remuneration or reimbursement of expenses from the Authority for complying with the provisions of a tax law.
(2) Subsection (1) does not apply to the remuneration of
(a) a tax officer, or
(b) an expert or other public officer that is assisting the Authority in the performance of its functions as determined in accordance with this Act or otherwise by the Commissioner-General.
(3) Regulations may provide for rewards payable to persons
(a) assisting in the recovery of tax; or
(b) assisting with respect to discovery of an offence committed under a tax law, the conviction of an offender or the compounding of an offence.
(4) A person shall not recover a reward both under Regulations made under this Act and under the Whistleblower Act, 2006 (Act 720).
©2019 - 2020. Printed from Laws Ghana
©2019 - 2020. Printed from Laws Ghana