Can You Get a Reward for Reporting Tax Evasion in Pakistan?
Yes. Citizens of Pakistan are legally entitled to receive a reward for providing credible information that leads to the detection or collection of evaded income tax.
The authority for this incentive comes from Section 227B of the Income Tax Ordinance, 2001 (updated for tax year 2026), which formally recognizes and protects whistleblowers.
What Type of Information Qualifies for Reward?
Under Section 227B(1), FBR may sanction a reward if information leads to detection of:
• Concealment of income
• Evasion of income tax
• Tax fraud
• Corruption or misconduct
• Misconduct by income tax authorities
✅ The information must be credible, actionable, and lead to actual tax detection or recovery.
Who Can Be a Whistleblower?
According to the law, a whistleblower is:
A person who reports concealment or evasion of income tax, fraud, corruption or misconduct to the competent authority, leading to detection or collection of tax.
✔ Any citizen can qualify
✔ No professional background required
✔ Applies to private individuals and public officials
How is the Reward Determined?
Under Section 227B(2):
• FBR will prescribe:
o Procedure for reporting
o Apportionment of reward
• This is done through official Gazette notifications
🔔 Reward amounts are linked to successful recovery and not merely information sharing.
When Is a Reward Claim Rejected?
Your claim for reward will be rejected under Section 227B(3) if:
| Reason | Explanation |
| Information has no value | Does not lead to detection |
| No evidence provided | Unsupported allegations |
| FBR already knew | Information already on record |
| Publicly available | Found in public records |
| No tax recovery | No collection made from info |
⚠ Simply accusing someone is not enough — evidence is mandatory.
Step-by-Step: How to Report Tax Evasion to FBR
🔍 Guide
1. Collect credible evidence (documents, records, transactions)
2. Identify concealment or evasion of tax
3. Report to competent FBR authority
4. Cooperate if further clarification is required
5. Wait for detection and recovery outcome
6. Reward is sanctioned if legal conditions are met
Key Benefits of Whistleblower Program
✔ Encourages tax compliance
✔ Protects public interest
✔ Helps curb corruption
✔ Rewards citizens for civic responsibility
✔ Strengthens tax enforcement
FAQs – FBR Whistleblower Reward
Q1: Can I get reward without evidence?
No. Information must be supported by evidence.
Q2: Will I get reward if FBR already knew?
No. Reward is rejected if information is already on record.
Q3: Is reward guaranteed?
No. Reward depends on successful tax recovery.
Q4: Can I report tax officials involved in corruption?
Yes. Section 227B covers misconduct by tax authorities.
Checklist Before You Report
• Information is original
• Evidence is available
• Matter is not publicly known
• Tax evasion is identifiable
• Potential tax recovery exists
Important Legal Note
Only credible whistleblowers whose information leads to actual detection and collection of tax are entitled to rewards. False or baseless allegations do not qualify.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. Reward procedures and amounts are subject to official notifications issued by the Federal Board of Revenue (FBR).