The Federal Board of Revenue (FBR) has compiled a new database of audit-related information of registered taxpayers available with the tax department to conduct desk audit through the Taxpayer Audit Monitoring System (TAMS). Sources told Business Recorder here on Wednesday that the FBR has issued instructions to Large Taxpayer Units (LTUs) and Regional Tax Offices (RTOs) to maintain data of registered units for completion of desk audit under the TAMS.
The desk audit is being conducted on the basis of information available with the tax department. The TAMS is a computerised system to conduct desk audit of taxpayers by maintaining an electronic record. The verification of tax record is being conducted taking into account data available with the tax department. However, the use of TAMS would help the department to maintain an exclusive database of the taxpayers for carrying out desk audits of the registered persons through TAMS.
According to FBR instructions issued to the field formations, the concerned officers of Audit Divisions at the Large Taxpayer Units (LTUs) and Regional Tax Offices (RTOs) are regularly entering data of the composite audit cases in the Taxpayer Audit Monitoring System on the instructions of the FBR Member Audit. In addition to the composite audit, the data of desk audit and other types of audits is also entered into the system.
Since fewer steps are involved in the desk audit process, therefore to facilitate the users, minimum steps have been taken to enter data of desk audit under TAMS. These instructions have been uploaded in the news portion of the TAMS and the copy of the same has been issued for circulation to all RTOs as well as LTUs for guidance of the concerned users conducting desk audit. This would definitely reduce the task for data entry of desk audit cases while maintaining the integrity of the system, the FBR added.