The Federal Board of Revenue has barred the field formations from filing fresh representations before the President against the orders of the Federal Tax Ombudsman (FTO) in cases where previously filed representations have not been accepted by the President.
In this connection, the FBR on Thursday issued instructions regarding filing of representation under section 32 of the FTO Ordinance 2000 to the Chief Commissioners of the Large Taxpayer Units (LTUs), Regional Tax Offices (RTOs) and Collectors of Customs for compliance.
According to the FBR instructions, the FBR has referred to the minutes of the meeting between the senior FBR officers and the FTO on the above-mentioned issue for necessary information. The FBR stated that instead of simply relying on the drafts prepared by subordinates, the Commissioner/Collector/Director concerned himself should properly examine the case and sign the representation which should be properly drafted and supported by citations of President's earlier orders and courts orders on the subject wherever available. On issues where the previous representations have not been accepted by the President, fresh representation should be avoided.
On receipt of representation, the Chief Commissioner/ Director General should get it examined thoroughly and if not found fit, the order of FTO may be got implemented. In case filing of representation is considered necessary, the recommendation should indicate that the issue has been independently examined in his office and he has found this a fit case to file representation before the President, the FBR stated.
As each representation also needs scrutiny in the Board therefore any representation received in FBR after expiry of 20th day from the receipt of FTO order in FBR will be treated to have not been filed and the field formation after confirmation from the Board will implement the orders of FTO, FBR maintained.
The FBR has further directed the field formations that every representation should be forwarded to Legal Wing of FBR through respective Line Member who in turn shall get the representation examined and make recommendations to file or not to file the representation. Where error of judgement is apparent from the order of the FTO a review may be filed before the FTO, instructions of the FBR added.