The Federal Board of Revenue (FBR) Thursday announced 'Taxpayer Privileges and Honour Card Scheme' for extending privileges/VIP facilities to 100 top taxpayers. The scheme would allow the taxpayers facilities at VIP lounges of airports, issuance of gratis passports; enhanced baggage allowance of $5,000 and excellence awards by the prime minister. The FBR on Thursday issued the details of the 'Taxpayer Privileges and Honour Card Scheme' to grant VIP status to 100 top taxpayers across the country.
Under the scheme, the FBR will issue Taxpayer Privileges and Honour Cards to top 100 taxpayers for providing privileges/VIP facilities at VIP lounges of airports, issuance of gratis passport; enhanced baggage allowance of US $5000 and excellence awards by the Prime Minister. Under the entitlement criteria of the scheme, top 100 taxpayers including salaried individuals, non-salaried individuals, Association of persons (AOP) and companies would be entitled to the scheme. A taxpayer is entitled for the card, only if the taxpayer falls within top 100 taxpayers in any category; tax on the basis of the Return or statement of final taxation has been fully paid and no arrear or current demand is outstanding against the individual the AOP, or the company, as the case may be, unless the said demand is disputed in any court or stayed by any court.
The holder of the card shall be entitled to and enjoy the following privileges: The facilities and privileges as provided at the VIP lounges of airports managed by Civil Aviation Authority excluding lounges managed and maintained by Airlines for their passengers; secondly, fast-track clearance at immigration counters; thirdly, issuance of gratis passport. Fourthly, increase in baggage allowance from $500 to $5,000; fifthly, invitation for Annual dinner and Excellence Awards by the Prime Minister and invitation for ceremonies on 23rd March and 14th August.
Details of the scheme revealed that in exercise of powers conferred on Federal Board of Revenue under section 181B of the Income Tax Ordinance, 2001, the scheme to be called Taxpayer Privileges and Honour Card Scheme. The scope of the scheme revealed that the scheme applies to top one hundred taxpayers. Top one hundred taxpayers means taxpayers ranked on the basis of tax paid as per Return or statement of final taxation filed by the taxpayer, in a descending order, with the taxpayer declaring highest tax as ranked one.
A person qualifying under the scheme shall be issued a taxpayer privileges and honour card. There shall be four categories of taxpayers for the purpose of the scheme including salaried individuals, non-salaried individuals, association of persons (AOP) and companies. In respect of categories mentioned, only individual taxpayer shall be entitled to the said privileges. In respect of Association of persons, for the privileges mentioned, member of the AOP with highest capital contribution in AOP shall be entitled and in case of more than one individual contribution, the individual as designated by the AOP for the purpose of this Scheme shall be entitled. In respect of companies, for the privileges mentioned, Chief Executive Officers of the companies shall he entitled. The selection mechanism disclose that the list of top one hundred individuals in each category, shall be provided by the Pakistan Revenue Automation Limited (PRAL) to the Federal Board of Revenue, by February 15, each year, along with a certificate regarding correctness and authenticity of each list.
The FBR shall communicate all lists to respective RTOs and LTUs for verification at their end. The Chief Commissioners of RTOs and LTUs, after verification, shall. In respect of top one hundred salaried and non-salaried individual taxpayers, provide correct particulars of the individuals, falling in their respective jurisdictions. In respect of top one hundred AOPs, provide correct particulars of the entitled/ designated members of the AOPs, falling in their respective jurisdictions. In respect of top one hundred companies, provide correct particulars of Chief Executive Officers of the said companies, falling in their respective jurisdictions. The verified information received by FBR shall be published provisionally and taxpayers shall be allowed to file any representation of objections within four days of publication of the provisional lists. The FBR after disposing of any objection or the representation shall publish the lists by February 28 each year and issue the card then. The card shall be valid for one year, beginning on first day of March and ending on last day of February each year. Ministry of Interior, Federal Investigation Authority (FIA), Civil Aviation Authority, Directorate of Immigration and Passport, Pakistan Customs Service and any other department or authority relevant or concerned, in any manner for the purpose of the scheme are empowered and required to assist and implement the provisions of the scheme in providing privileges/facilities to the holders of the card, scheme added.