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ISLAMABAD: The Federal Board of Revenue (FBR) has imposed a major penalty of “Compulsory Retirement” upon an Inland Revenue Officer (IRO), who failed to recover tax from a withholding agent on detection made by Directorate of Revenue Receipt Audit (DRRA).

The FBR has issued an order against the said officer. After having considered all aspects of the case including Inquiry Report, reply of the accused officer to the Show Cause Notice and his submissions made during the online hearing,

Member (Admn/ HR) observed that contention of the accused officer that chargeability of withholding tax was overlooked inadvertently at the time of passing order under section 161 of Income Tax Ordinance, 2001 due to rush or work is not correct and justified.

The order was passed deliberately and intentionally despite the fact that DRRA pointed out the discrepancy that the taxpayers, being withholding agents, has failed to fulfil the legal obligations and action U/S 161 of the “Ordinance” was required to recover the tax not deposited in the government treasury.

The Member (Admn/ HR) was of the considered opinion that Arif Javed, IRO, RTO Multan is guilty of the charge of “Inefficiency” under Rule 3(a) of the Civil Servants (Efficiency & Discipline) Rules, 2020. Therefore, agreeing to the findings/ recommendations of Inquiry Officer, the Member (Admn/ HR) in the capacity as Authority, imposed major penalty of “Compulsory Retirement” under Rule 4(3)(c) of Civil Servants (E&D) Rules, 2020 upon Arif Javed, IRO, RTO, Multan, FBR’s notification added.

Copyright Business Recorder, 2024

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