34 Sub-committees under the Council

(1) The Council shall have the following sub- committees:

(a) Whistle Blowing sub-committee to:

i. Receive disclosure on any allegation of non-compliance with the provisions of this Law;

ii. make inquiry into such disclosure by a special Monitoring and Investigation Team of the Service to determine the veracity of such allegations;

iii. receive information leading to the recovery of Revenue;

iv. make provisions for Incentives or Rewards that will encourage the Whistle Blower to willingly bring such Information and the amount of such Incentive or Reward shall be at the discretion of the Council: Provided that while making provision for the Incentives or Rewards, cautiously consider Incentives or Rewards that can be defended and not abused;

v. allow information to be channeled in writing, in Paper or Digital Format;

vi. from time to time engage the Communities through the Traditional Rulers for Intelligence gathering on Tax Matters;

vii. provide for Safeguards or Immunity against victimization of Whistle-Blowers; the Safeguards may include Statement of Anonymity and Witness Protection; and

viii. treat any current or former Member of the Council that discloses the identity of the Whistle Blower in accordance with the provisions in Section 119 of this Law.

(b) Revenue Performance sub-committee to assess the status of Revenue collected on a Monthly basis and provide solutions to challenges that affects performance; and

(c) Harmonization sub-committee to review, simplify and harmonize the Taxes, Levies, Fees, Rates and Charges accruable to Government contained in the Compendium of Revenue to encourage Investment Flow, promote Economic development and for the interest of doing Business in the State.

(2) The Council shall appoint representatives of MDAs and LGCs as Members of the sub- Committee.

(3) The Council may setup additional sub-committees for the purpose of carrying out specific functions of the Council under this Law.