Revenue Division obliged to implement the recommendation issued by Federal Tax Ombudsman (FTO) after lapse of 60 days under the newly introduced Federal Ombudsmen Institutional Reforms Act, 2013 (FOIRA). Explaining the provisions of FOIRA, a Lahore-based tax lawyer Waheed Shahzad Butt told Business Recorder here on Wednesday that it is the primary responsibility of the ombudsman to address the problems of the poor masses efficaciously.
According to the newly introduced FOIRA, the Ombudsman is bound to dispose of the complaints within 60 days of filing. Referring to the FOIRA, Waheed said that any aggrieved party may file a representation against the recommendations issued by FTO within 30 days directly to the President without involving any ministry, division or department. In the Presidency, a retired FTO, Federal Ombudsman or a person who had been or qualified to be a judge of Supreme Court would process the representation within 90 days. Earlier, these provisions were not part of the relevant legislation. Under Section 14(2) of the FOIRA, the operation of recommendations shall remain suspended for a period of sixty days. After the lapse of statutory time period revenue division shall be obliged to implement the recommendations issued by FTO.
Another aspect of the enactment of the FOIRA is to ensure effective implementation of orders issued by the FTO. In routine concerned authorities had been blocking the orders passed in favour of taxpayers under one pretext or the other, however, Section 24 of the FOIRA that has overriding effect on all other fiscal enactments, if applied in good faith and in letter and spirit, can strengthen the process of real accountability and enhance effectiveness of the FTO in providing speedy relief to taxpayers of Pakistan by redressing their grievances, promoting good governance.
In case of non-compliance or defiance of orders, cases of contempt of court will be initiated against those officials who do not implement the orders of the FTO in the given time period and in case of non-compliance the concerned officers may be sent to jail which may be extended up to six months.
Tax expert further explained that Section 18 of FOIRA shall ultimately reduce the unnecessary multi forums litigation. Taxation authorities in the normal appeal hierarchy shall also be restrained from creating parallel litigation at dual forums. Section 18 states no court or authority shall have jurisdiction to entertain a matter which falls within the jurisdiction of an Ombudsman nor any court or authority shall assume jurisdiction in respect of any matter pending with or decided by an ombudsman, while provisions of FOIRA shall have effect notwithstanding anything contained in any other law for the time being in force including all fiscal laws like Income Tax Ordinance, 2001, Sales Tax Act, 1990 and Federal Excise Act etc. In case there is a conflict between the provisions of FOIRA and the relevant legislation, the provisions of FOIRA to the extent of inconsistency, shall prevail, Waheed added.
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