The Federal Board of Revenue (FBR) is considering the revised job description of Inland Revenue Inspectors taking into account their powers, functions and jurisdiction issued by the Regional Tax Office (RTO) Rawalpindi. It is learnt that the FBR Policy Wing is analysing the revised Job description of Inland Revenue Inspectors issued by the said RTO for its replication across the country. Following approval of the FBR, the revised Job description of Inland Revenue Inspectors may be implemented in other RTOs on the same pattern.
According to the office Order of the RTO Rawalpindi received at the FBR House here on Tuesday, the tier of IIR is one of the most vital components of Inland Revenue (IR) department's field staff. Over the last 10/15 years, this tier which for a long used to be our (FBR) premier "Teeth staff" has been relegated to sheer clerical pedestal. Though rapid growth of universal self assessment scheme (USAS) and FBR's internal Reform Programme, both necessitated certain internal checks, drastically curtailed field enforcement activities and discouraged the frequent interface between tax collectors and tax payers, yet erosion in the relevance of this tier is unprecedented. In the recent past some efforts have been made to restore this lost relevance by upgrading the post of IIR to BS-16 but even this elevation has not entailed any meaningful change. It is need of the time to revisit the job description of IIR with the view to convert this hitherto dormant tier into a vibrant field force. This order aiming at professional realignment of IIR elaborates its contours.
IIR- As Field Officer:-Financial Intelligence & Vigilance Exercise (FIVE): For the field assignments, IIR needs to be recognised as the field officer and for this purpose the whole territorial jurisdiction of RTO shall be divided into distinct tax areas, assigning specific areas to different IIRs. Thus each IIR is assigned a specific territorial jurisdiction wherein he/she shall be responsible following field tax activities. He/she shall keep a vigilant eye on all taxable activities in the assigned area. This assignment, which is in addition to the routine/regular duties of all IIRs shall be conducted on weekends and would obligate IIRs to discreetly observe and report, on weekly basis, any noticeable business venture, campaign, activity, investment or scheme taking place in the given jurisdiction. These weekly reports shall be made the basis for various tax operations like BTB, selection for Audit u/s 177, remedial measures under withholding tax provisions and action under various sub sections of section 122 of Income Tax Ordinance, 2001. Following areas shall be however focused specifically: Marriage & Wedding Halls, Marquees and other actionable cases u/s 236D; businesses liable to withhold/collect deduction at source under withholding tax regime; private schools, especially which attract section 236I; private Hospitals, Clinics, Nursing Homes; diagnostic centres, Laboratories and pharmacies; small and medium manufacturing units liable to sales tax; posh food outlets; beauty parlours, Boutiques and health centres and housing schemes/societies, new shopping malls & markets and luxury apartments.
Throughout this exercise any direct contact with the taxpayers is strictly prohibited, it said. IIR- As Recovery Officer: In cases of current and arrear demand, involving amount Rs 500000 & above all recovery measures shall be undertaken by concerned IIR. Concerned CIRs may delegate the powers u/s 210 of Income Tax Ordinance, 2001. Similar delegation under Sales Tax Act 1990 and FED Act 2005 shall be made by Chief Commissioner under sections 32 and 29 of the respective statutes. Service of Notices: In all potential revenue yielding cases service of material notices and orders shall be served through IIRs.
Field Inquiries & information gathering: IIRs shall be extensively utilised for discreet ground check, field visits, information gathering and field inquiries. Raids, Confiscation and arrests: IIR shall constitute the integral component of all criminal investigations, proceedings especially under Sales Tax and FED. Operational parameters: For all the aforesaid functions, except for assignments mentioned at Para 1 above, CIR, ADCIR or Unit In charge concerned would authorise respective IIRs in writing, delegating the powers, wherever so required. All assignments as Field Officer shall be assigned by the Chief Commissioner. At RTO Rawalpindi HQs the order shall be implemented with immediate effect. After addressing their peculiar problems similar order for the Districts/Mufassal shall be issued later on, office order of RTO Rawalpindi added.
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