The Federal Board of Revenue is planning to give extraordinary powers to the Director General (Broadening Tax Base) to carry out financial investigations and check fiscal frauds, organised financial crimes, revenue leakages and gather information on non-reporting and under-reporting of taxes to detect cases of massive income tax concealment.
Sources told Business Recorder here on Tuesday that the FBR Human Resource Management Wing (HRM) Wing has drafted the duties/functions of FBR Members after restructuring of the tax machinery. The draft charter of duties has been circulated to all FBR Members for comments.
According to the paper drafted by the HRM Wing, Director General (Broadening Tax Base) would deal with the issues of broadening of tax base aiming at netting potential taxpayers. The directorate would have the authority to access to major date bases and linkages with all major national provincial regional databases. It would have the mandate to cross match data with FBR master index and tax profiles available with the tax department. The cross matching for the purposes of countering non-reporting and under reporting would be allowed to the directorate. It would also be empowered to deal with the issues of complaint handling.
In cases of financial investigation, the directorate would have the authority to conduct preliminary investigation so as to determine the possible loss of revenue or the real revenue potential cases. For the purpose of Economic & Fiscal Intelligence, it would be empowered to discreet information gathering on all tax related issues non-reporting, under-reporting. massive tax evasion, connivance between tax evaders and tax collectors, fiscal fraud and revenue leakage.
As per sources, the FBR Member Inland Revenue would be responsible for all policy, rules and regulation matters relating to income tax, sales tax and Federal Excise duty and interpretation of related laws.
The Member IR would have the authority to deal with all matters relating to Inland Revenue with international organisations/ agencies and other functions like exemptions, withholding tax regime, double taxation, judicial/legislation issues, achievement of Budgetary targets/Supervision of operations and any other duties assigned by Chairman FBR.
Sources said that the FBR Member (Enforcement & Accounting) and would be empowered to evaluate enforcement activities for all domestic taxes and advise Member-IRS accordingly. He shall be responsible for providing direction, developing policies and procedures and providing support to regional operations. The Enforcement & accounting Wing shall be responsible for activities including enforcement/collection, monitoring of filing and payments including withholding taxes and all matters relating to Public Accounts Committee/Departmental Accounts Committees.
Sources said that the Member (Taxpayers Audit) would be empowered to deal with the issues of planning and designing audit procedures; evaluating tax audits for all domestic taxes, devise and implement a National Audit Plan, design case selection criteria to extend audit coverage to all higher risk areas and develop audit methodology to assure audit quality. The Audit Wing also deals with and co-ordinates the responses to Audit objections/paras and presentations made before the Public Accounts Committee.
Sources said that the FBR Member Customs would be responsible for all policy, rules and regulation matters relating to customs and interpretation of customs laws. He would also deal with all matters relating to Customs with international organisations/agencies and other functions like exemptions, trade facilitation/Export Policy, judicial issues/ADRC, International Customs/WTO/Tariffs and achievement of Budgetary targets/Supervision of operations.
The FBR would empower the Member (Facilitation & Taxpayers Education) to develop strategy for education of taxpayers through publications, newsletters, media, seminars, workshops, educational/professional institutions and facilitation of taxpayers by simplifying the laws, rules and business processes. The Wing would provide one window operation through service centers and telephone help-lines in a taxpayer friendly environment for greater taxpayer satisfaction.
The FATE will be responsible for the updation of website, development of explanatory Literatures, Advertising campaign/media liaison, processing of grievance of received under section 7 of FBR Act 2007 and development/Operation of Call Center and official Spokesperson of FBR.
The FBR Member (Legal) would be responsible for the monitoring the quasi-judicial functions of Collectorate of Adjudication, Commissioners of Income Tax (Appeals) and Appellate Additional Commissioners of income tax, and for the administrative requirements of these functionaries. He would also be empowered to monitor the performance of Departmental Representatives appearing before the Appellate Tribunals of indirect Taxes and assesses the quantum and quality of their work. He would also act as the Appellate Authority in quasi-judicial matters of Indirect Taxes falling outside the jurisdiction of the Appellate Tribunals. He would be assigned the task to co-ordinate with the line Members in matters pertaining to changes in law. He/she is assisted by two chiefs, five Secretaries and one legal Advisor in the Board.
According to the duties and functions of the Member Reformed General Sales Tax (RGST)/Expeditious Refund Payment System (ERPS), the post of Member Reformed General sales Tax (RGST)/Expeditious Refund Payment System (ERPS) will continue till first of January 2012, only.
The Member (Administration) would be responsible for overall administration of FBR and field formations, including transfer postings, appraisal, processing and monitoring of all development projects, perform all responsibilities relating to Budget management''s of FBR and perform/initiate FBR employees welfare activities and any other duties assigned by Chairman FBR.
The Director General of HRM would be responsible for processing, short listing and nominations all types of local as well as foreign training for IRS as well as Customs (foreign and local training), work on reform related Policies & Procedures ie Performance linked Bonus Schemes, Job Descriptions and Organisation Structure, Tax Administration Reform Project (TARP) co-ordination with the Strategic Planning and Statistics Wing, and World Bank missions.
The DG HRM would monitor and process of IJP, approval and selection, conduct/organise/facilitate awareness campaigns regarding FBR related changes and issues. The Wing would be responsible for providing policy guidelines to the Directorate of Training for Inland Revenues (Direct Taxes) and Customs for Specialized Training and initiation of new training modules, syllabus as well as refresher courses.
It would have the mandate for the work force planning in liaison with relevant teams, line managers in reformed units, liaison with Admn Wing on re-designation of posts and any other task by Chairman FBR. Sources said that the Member (Strategic Planning and Research & Statistics) would be engaged in the formulation of revenue targets and strategic planning for their achievements.
The Member shall be Project Director of TARP and any similar projects in future. He would also liaison with concerned wings for World Bank''s procurement issues under TARP. He would be responsible for making available in-depth analysis of the data regarding collection of individual taxes ie Direct taxes, Indirect taxes, Customs Duty etc. The FBR Member SP&S would provide fiscal updates on the revenue generating efforts as well as conduct studies, suggest policy measures for improvement of FBR''s revenue generation efforts, sources added.
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