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Over 90 percent of the top business companies and corporate entities of Large Taxpayer Unit (LTU), Lahore, have filed income tax returns without audited accounts and financial statements, showing poor compliance by the leading units operating in the documented sector.
Sources told Business Recorder on Sunday that the issue came to light during a meeting held at the LTU, Lahore, while reviewing the returns filed by the large taxpaying companies.
It was noted that a total of 51 returns were received till October 31, 2007 by the LTU, Lahore. More than 90 percent of these were without audited accounts and financial statements. Resultantly, the LTU is not in a position to carryout desk-audit of these companies due to absence of necessary information and documents. The absence of essential documents along with the returns filed by corporate entities under the Universal Self Assessment Scheme (USAS) is astonishing.
Sources said that the LTU, Lahore, has launched a drive to obtain the statements/accounts from the concerned companies. In this regard, Director General, LTU, Lahore has directed the Commissioner Audit to liaise with the Enforcement Division for obtaining all documents required under the law. Once the company''s all related documents are available, the LTU would resume desk-audit of returns.
Meanwhile, tax experts are of the view that non-submission of audited accounts and financial statements by the companies are not unusual under the new system. Prior to e-filing, the taxpayers used to submit hard copy of returns along with the financial statements. It was easy to attach these statements with the returns under the manual system. However, bulk of documents like audited accounts/statements could not be submitted through online filing system of returns using web-portal.
Under the e-filing system, the taxpayers might have electronically filed income tax returns without statements, taking the plea that they have discharged their liability. Others thought that there is no more obligations of taxpayers after filing of returns.

Copyright Business Recorder, 2007

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