For the person reporting or informing a violation of the Act or these Rules eligible for a reward as specified under Article 43 of the Act, the competent tax authority shall notify the person to collect the reward within ten (10) days of the payment of the fine.

(Deleted)

The format and content of the various forms and documents required by the Act and by these Rules shall be prescribed by the Ministry of Finance.

These Rules shall take effect as of the date of promulgation. The amended provision of Paragraph 1, Article 22 of these Rules with the date of promulgation on 17th September, 2009 shall come into effect on 23rd November, 2009.