FBR Member granted powers to redress ST pleas

ISLAMABAD: The Federal Board of Revenue (FBR) has granted additional powers to FBR Member

Legal under Income Tax Ordinance 2001, Sales Tax Act, 1990 and Federal Excise Act 2005 including issuing sales tax condonation in appellate matters.

Sources told Business Recorder here on Sunday that the FBR has recently revised the powers and functions of FBR Members including FBR Member Legal following Board-in-Council decision. The FBR has granted certain powers of the Income Tax Ordinance 2001, Sales Tax Act, 1990 and FED Act 2005 to the FBR Member Legal.

The FBR has empowered Member Legal to specify income tax jurisdiction of Commissioners Appeals for performing functions and exercising powers to deal with persons or areas, as may be assigned to them.

Now, FBR Member Legal can exercise powers for assigning jurisdiction of income tax authorities. Under section 209(1) of the Income Tax Ordinance 2001, the Regional Commissioners, the Commissioners and the Commissioners (appeals) shall perform all or such functions and exercise all or such powers, under Income Tax Ordinance, in respect of such persons or classes of persons or such areas, as may be assigned to them by orders or directions issued by the board.

The FBR has also authorized the Member Legal to exercise powers under section 214A of the Income Tax Ordinance 2001 regarding the condonation of time limit. He can also grant condonation to CIR(A) in respect of sales tax appellate matters.

Member (Legal) would exercise powers and functions under the following provisions of Customs Act, 1969: Sections 185G (2) and 193A (3) [1stProviso]. He can exercise powers and perform functions of the Board under the following provisions of Sales Tax Act, 1990; 45A (to the extent of orders by CIR(A) and 74 to the extent of granting condonation to CIR(A) in respect of appellate matters.

FBR Member Legal can exercise powers and perform functions of the Board under the following provisions of Income Tax Ordinance, 2001 including sections 209(1) to the extent of CIR (A), 214A in respect of orders by CIR (A) and 223(7). He can exercise powers and functions under the following provisions of Federal Excise Act, 2005; Sections 35(1) and 43 to the extent of appellate orders.

FBR Member Legal can exercise powers under section 185G (persons who may conduct prosecution etc) of the Customs Act 1969. Under the said section, a law officer appointed under the Central Law Officers Ordinance,1970 or an advocate authorised by the Board or by an officer subordinate to it shall be competent to conduct proceedings before a Special Appellate Court on behalf of the federal government and to withdraw such proceedings when so required by the federal government.

FBR Member Legal can exercise powers under section 193-A of the Customs Act 1969. Under the said section, the Collector (Appeals) may, after making such further inquiry as may be necessary, pass such order as he thinks fit, confirming, modifying or annulling the decision or order appealed against, or may refer the case back to the adjudicating authority with such direction as he may think fit for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary: Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order, the said section of the Customs Act added.

Copyright Business Recorder, 2021