Said a statement by ZIMRA:

The Commissioner-General may, with the approval of the Minister, award to any person, not being an employee of the Authority or a near relative of an employee of the Authority, a monetary reward for information provided or any measure taken which results in detection of smuggling or any other offence against any of the Acts specified in the First Schedule, and the recovery of revenue which would otherwise have been lost.…

The amount to be awarded in terms of the mentioned Section 34B of the Revenue Authority Act is at a rate of ten per cent of the recovered revenue.

The revenue has to be paid first by the person investigated before the whistleblower is paid.

The 10% reward is deducted from the revenue paid by the person being investigated.