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KARACHI: The Auditor General of Pakistan (AGP) has uncovered significant discrepancies exceeding Rs. 33,500 million in tax receipts between the Federal Board of Revenue (FBR), the State Bank of Pakistan (SBP), and the Accountant General Pakistan Revenues (AGPR).

The latest audit report, focusing on the fiscal year 2022-23, highlights alarming variations in tax collection figures after comparing the data from these three key institutions.

A discrepancy of Rs 1,188 million was found between the net tax receipts reported by the FBR and those recorded by the SBP, raising serious questions about the accuracy of financial reporting and the effectiveness of reconciliation processes.

Rs14bn of EDS: FBR points out ambiguity in reconciliation

The audit revealed that the FBR’s figures for tax receipts were consistently higher than those reported by the SBP, with differences noted across income tax, customs, sales tax, and federal excise duty.

While management attributed some discrepancies to book adjustments and refunds not incorporated in the SBP’s figures, a substantial variation of Rs 3,541 million remained unexplained even after these adjustments.

Perhaps most concerning is the massive Rs 28,799 million difference in tax refund/ rebate figures between the FBR and SBP. The largest discrepancy was found in customs refund/ rebate, where the FBR reported approximately Rs. 38,150 million in refunds/ rebates, while the SBP showed only Rs. 6,678 million.

The audit report also highlighted a variation of Rs 58 million in net tax receipts between the FBR and the Accountant General Pakistan Revenues (AGPR), emphasising the need for improved coordination and reconciliation practices.

Compounding these issues, the FBR has failed to reconcile its accounts with the AGPR on a monthly basis since February 2023, despite being required to do so, it said, adding that this lack of regular reconciliation raised significant concerns about the overall accuracy of reported tax collection figures.

“This is not an isolated incident; similar discrepancies have been reported in previous audit reports, with a cumulative financial impact of Rs 62,159 million over the past five fiscal years. The recurrence of such irregularities is a matter of serious concern,” it added.

The audit committee has directed relevant departments to pursue the matter with the Finance Division and continue the reconciliation process. However, as of the report’s finalisation, no significant progress had been made.

The AGP’s report strongly recommended the implementation of monthly reconciliations between the FBR, SBP, and AGPR to ensure accurate reporting of federal government accounts. These recommendations must be implemented to ensure transparency and accountability in financial reporting.

Copyright Business Recorder, 2024

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