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Category: Taxation

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  • FBR bans direct interaction of officials with business community

    FBR bans direct interaction of officials with business community

    ISLAMABAD: Federal Board of Revenue (FBR) has banned direct interaction of its officials with business community from November 01, 2019.

    In a tweet FBR chairman Syed Shabbar Zaidi on Friday said that from November 01, 2019 strict enforcement would be made against unauthorized interaction between FBR staff and business community.

    The FBR chairman urged the business community to report directly to FBR if any of tax official contacts through any manner without proper authorization.

    He said that the FBR would not tolerate any attempt to harass the business community.

    The chairman said that the FBR would issue directives to the staff for avoiding interaction with businessmen through personal visit, telephone calls, cell phone messages or emails.

    He further said that an automated system of the FBR was already in place for such interaction.

  • FBR transfers 78 IRS officers in major reshuffle

    FBR transfers 78 IRS officers in major reshuffle

    ISLAMABAD: Federal Board of Revenue (FBR) on Friday announced major reshuffle in Inland Revenue Service (IRS) and transferred 78 officials of BS-17 to BS-20 with immediate effect and until further orders.

    The FBR announced transfers and postings of following IRS officers:

    01. Sahibzada Abdul Mateen (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-IV) Large Taxpayers Unit-II, Karachi from the post of Commissioner, (IP/TFD/HRM) Large Taxpayers Unit, Karachi.

    02. Zahoor Ahmad Panwar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (IP/TFD) Corporate Regional Tax Office, Karachi from the post of Commissioner, (Zone-IV) Large Taxpayers Unit-II, Karachi.

    03. Muhammad Farrukh Majid (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (HRM) Corporate Regional Tax Office, Lahore from the post of Commissioner, Inland Revenue (Appeals), Multan.

    04. Hasnain Brohi (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (HRM) Corporate Regional Tax Office, Karachi from the post of Commissioner, Regional Tax Office III, Karachi.

    05. Muhammad Naveed Akhtar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-V) Regional Tax Office II, Lahore from the post of Commissioner, Large Taxpayers Unit, Lahore.

    0.6 Ms. Tajamal Bilquis (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Large Taxpayers Unit, Islamabad from the post of Additional Commissioner, Regional Tax Office, Islamabad.

    07. Ms. Uzma Munir (Inland Revenue Service/BS-19) has been transferred and posted as Secretary, (International Taxes) Federal Board of Revenue (Hq), Islamabad from the post of Secretary, (Taxpayers Audit Wing) Federal Board of Revenue (Hq), Islamabad.

    08. Basit Saleem Shah (Inland Revenue Service/BS-19) has been transferred and posted as Additional Director, Directorate of Intelligence & Investigation (Inland Revenue), Peshawar from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    09. Muhammad Arshad (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Multan from the post of Additional Commissioner, Regional Tax Office, Faisalabad.

    10. Mian Muhammad Majid Hayat (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office II, Lahore from the post of Additional Director, Directorate General of Training & Research (Inland Revenue), Lahore.

    11. Ms. Bushra Fatima (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Large Taxpayers Unit, Lahore from the post of Additional Director, Directorate of Internal Audit (Inland Revenue), Lahore.

    12. Tasawwar Iqbal (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office II, Karachi from the post of Additional Commissioner, Regional Tax Office, Sukkur.

    13. Atif Bashir (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Corporate Regional Tax Office, Lahore from the post of Additional Commissioner, Large Taxpayers Unit, Lahore.

    14. Kashif Azhar (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Corporate Regional Tax Office, Lahore from the post of Additional Commissioner, Regional Tax Office II, Lahore.

    15. Naveed Dost Chandio (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office III, Karachi from the post of Additional Commissioner, Large Taxpayers Unit-II, Karachi.

    16. Abid Aziz Memon (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Hyderabad from the post of Additional Commissioner, Large Taxpayers Unit-II, Karachi.

    17. Abdul Rehman Khilji (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Corporate Regional Tax Office, Karachi from the post of Additional Commissioner, Regional Tax Office II, Karachi.

    18. Muhammad Aslam Jamro (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Large Taxpayers Unit-II, Karachi from the post of Additional Commissioner, Regional Tax Office III, Karachi.

    19. Ms. Nawal Sheikh (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office II, Lahore from the post of Additional Commissioner, Large Taxpayers Unit, Lahore.

    20. Mumtaz Ali Bohio (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Large Taxpayers Unit-II, Karachi from the post of Additional Commissioner, Regional Tax Office III, Karachi.

    21. Ejaz Ahmed (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Corporate Regional Tax Office, Karachi from the post of Additional Commissioner, Regional Tax Office II, Karachi.

    22. Muhammad Asif Rafique (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Multan from the post of Additional Commissioner, Regional Tax Office, Faisalabad.

    23. Amanat Ali Shar (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office II, Karachi from the post of Additional Commissioner, Large Taxpayers Unit-II, Karachi.

    24. Ms. Kehkshan Khan (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office II, Lahore from the post of Additional Commissioner, Large Taxpayers Unit, Lahore.

    25. Mazhar Irshad Khan (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Peshawar from the post of Additional Commissioner, Large Taxpayers Unit, Islamabad.

    26. Qadeerullah (Inland Revenue Service/BS-19) has been transferred and posted as Additional Director, Directorate General of Intelligence & Investigation (Inland Revenue), Islamabad from the post of Secretary, (Law Procedure & Exemption) Federal Board of Revenue (Hq), Islamabad.

    27. Fayaz Hussain Abro (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Large Taxpayers Unit-II, Karachi from the post of Additional Commissioner, Regional Tax Office, Hyderabad.

    28. Bilal Ahmed (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Islamabad from the post of Additional Commissioner, Regional Tax Office, Faisalabad.

    29. Amanullah Virk (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Corporate Regional Tax Office, Lahore from the post of Secretary, Federal Board of Revenue (Hq), Islamabad.

    30. Rehmatullah (AOST/BS-18) has been transferred and posted as Assistant Director (Audit), Large Taxpayers Unit, Islamabad from the post of Assistant Director (Audit), Federal Board of Revenue (Hq), Islamabad.

    31. Azhar Jehangir (Inland Revenue Service/BS-18) has been transferred and posted as Additional Commissioner Inland Revenue Corporate Regional Tax Office, Lahore from the post of Additional Commissioner, Regional Tax Office II, Lahore.

    32. Muhammad Masood Ahmed Gorsi (Inland Revenue Service/BS-18) has been transferred and posted as Additional Commissioner Inland Revenue Large Taxpayers Unit, Karachi from the post of Additional Commissioner, Corporate Regional Tax Office, Karachi.

    33. Ms. Yasmin Sadaf (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Islamabad from the post of Deputy Commissioner, Regional Tax Office, Rawalpindi.

    34. Muhammad Sarim Bhatti (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Corporate Regional Tax Office, Lahore from the post of Second Secretary, Federal Board of Revenue (Hq), Islamabad.

    35. Shehryar Akram Awan (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit-II, Karachi from the post of Deputy Commissioner, Regional Tax Office III, Karachi.

    36. Ms. Bela Tariq (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue (AEOI Zone) Large Taxpayers Unit, Lahore from the post of Deputy Director, Directorate of
    Internal Audit (Inland Revenue), Lahore.

    37. Khalid Sultan (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Islamabad from the post of Second Secretary, (IR-Operations Wing) Federal Board of Revenue (Hq), Islamabad.

    38. Haider Abbas Abbasi (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Karachi from the post of Deputy Commissioner, Corporate Regional Tax Office, Karachi.

    39. Rehan Khalid (AOST/BS-18) has been transferred and posted as Assistant Director (Audit), (IR-Operations Wing) Federal Board of Revenue (Hq), Islamabad from the post of Assistant Director (Audit), Large Taxpayers Unit, Islamabad.

    40. Qadeer Ullah (AOST/BS-18) has been transferred and posted as Assistant Director (Audit), Regional Tax Office, Peshawar from the post of Assistant Director (Audit), Regional Tax Office, Sialkot.

    41. Ms. Mona Baqir (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Director, Directorate of Training & Research (Inland Revenue), Islamabad from the post of Second Secretary, Federal Board of Revenue (Hq), Islamabad.

    42. Abdul Hameed Magsi (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Karachi from the post of Deputy Commissioner, Large Taxpayers Unit-II, Karachi.

    43. Muhammad Asif Nadeem (SAST/BS-18) has been transferred and posted as Assistant Director (Audit), Regional Tax Office, Multan from the post of Assistant Director (Audit), Federal Board of Revenue (Hq), Islamabad.

    44. Sajjad Hussain (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit-II, Karachi from the post of Deputy Commissioner, Regional Tax Office III, Karachi.

    45. Aijaz Ali (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Corporate Regional Tax Office, Karachi from the post of Deputy Commissioner, Regional Tax Office III, Karachi.

    46. Riaz Ahmed (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office II, Karachi from the post of Deputy Commissioner, Regional Tax Office III, Karachi.

    47. Ms. Mahak Mansoor (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue (AEOI Zone) Large Taxpayers Unit, Lahore from the post of Deputy Director, Directorate of Special Initiative-IR, Lahore.

    48. Ali Saleh Hayat Kalyar (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Islamabad from the post of Deputy Commissioner, Regional Tax Office, Sargodha.

    49. Ejaz Shabbir Malik (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Rawalpindi from the post of Deputy Commissioner, Regional Tax Office, Islamabad.

    50. Mrs. Mahwish Khan (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Director, Directorate General of Intelligence & Investigation (Inland Revenue), Islamabad from the post of Deputy Commissioner, Regional Tax Office, Islamabad.

    51. Muhammad Waqas Maqsood (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Karachi from the post of Deputy Commissioner, Large Taxpayers Unit-II, Karachi.

    52. Muhammad Irfan Haider (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Faisalabad from the post of Deputy Commissioner, Regional Tax Office, Bahawalpur.

    53. Suhail Abbas (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Director, Directorate General of Intelligence & Investigation (Inland Revenue), Islamabad from the post of Second Secretary, Federal Board of Revenue (Hq), Islamabad.

    54. Muhammad Asim Qadir Haye (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Director, Directorate General of Internal Audit (Inland Revenue), Islamabad from the post of Second Secretary, (HRM Wing) Federal Board of Revenue (Hq), Islamabad.

    55. Mrs. Farva Abid (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Corporate Regional Tax Office, Karachi from the post of Deputy Commissioner, (IR) Large Taxpayers Unit, Karachi.

    56. Mansoor Wisal (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Corporate Regional Tax Office, Karachi from the post of Deputy Commissioner, Large Taxpayers Unit, Karachi.

    57. Ms. Misbah Noreen (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Islamabad from the post of Deputy Commissioner, Regional Tax Office, Rawalpindi.

    58. Umair Akbar Soomro (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Karachi from the post of Deputy Commissioner, Corporate Regional Tax Office, Karachi.

    59. Amjad Hussain Janvri (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Karachi from the post of Deputy Commissioner, Corporate Regional Tax Office, Karachi.

    60. Ms. Romana Alam (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Islamabad from the post of Second Secretary, (Inland Revenue Policy Wing) Federal Board of Revenue (Hq), Islamabad.

    61. Mujeeb Ahmed Nasir (SAST/BS-18) has been transferred and posted as Assistant Director (Audit), Directorate of Intelligence & Investigation (Inland Revenue), Karachi from the post of Assistant Director (Audit), Regional Tax Office II, Karachi.

    62. Ms. Sana Ghous (Inland Revenue Service/BS-17) has been transferred and posted as Deputy Director, Directorate of Special Initiative-IR, Lahore from the post of Deputy Commissioner, Corporate Regional Tax Office, Lahore.

    63. Ms. Romesa Tahir (Inland Revenue Service/BS-17) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Islamabad from the post of Deputy Commissioner, Regional Tax Office, Rawalpindi.

    64. Gulfam Afzal (Inland Revenue Service/BS-17) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Rawalpindi from the post of Deputy Director, Directorate of Internal Audit (Inland Revenue), Islamabad.

    65. Saad Khan (Inland Revenue Service/BS-17) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Islamabad from the post of Deputy Commissioner, Regional Tax Office, Islamabad.

    66. Tariq Hussain Matlo (Inland Revenue Service/BS-17) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Karachi from the post of Deputy Commissioner, Regional Tax Office II, Karachi.

    67. Rosheen Hussain Syed (Inland Revenue Service/BS-17) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Unit, Lahore from the post of Deputy Commissioner, Large Taxpayers Unit, Islamabad.

    68. Ms. Shahida Nazeer (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner Inland Revenue Large Taxpayers Unit, Karachi from the post of Assistant Commissioner, Corporate Regional Tax Office, Karachi.

    69. Usama Amin (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner Inland Revenue Corporate Regional Tax Office, Karachi from the post of Assistant Commissioner, Regional Tax Office, Sialkot.

    70. Ali Raza Gilani (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner Inland Revenue Regional Tax Office II, Lahore from the post of Assistant Commissioner, Regional Tax Office, Gujranwala.

    71. Saad Ali Siddique (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner (Prob) Inland Revenue Regional Tax Office II, Karachi from the post of Assistant Commissioner (Prob), Regional Tax Office III, Karachi.

    72. Ms. Zinnia Hussain (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Director, Directorate General of Training & Research (Inland Revenue), Lahore from the post of Assistant Commissioner (Prob), Regional Tax Office II, Lahore.

    73. Muhammad Adeel Quddusi (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner (Prob) Inland Revenue Regional Tax Office II, Karachi from the post of Assistant Commissioner (Prob), Regional Tax Office III, Karachi.

    74. Ms. Naushaba (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner (Prob) Inland Revenue Regional Tax Office II, Karachi from the post of Assistant Commissioner (Prob), Regional Tax Office III, Karachi.

    75. Baqar Ali (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner (Prob) Inland Revenue Corporate Regional Tax Office, Karachi from the post of Assistant Commissioner (Prob), Regional Tax Office, Hyderabad.

    76. Suhbat Ali Sahto (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner Inland Revenue Corporate Regional Tax Office, Karachi from the post of Assistant Commissioner, Regional Tax Office II, Karachi.

    77. Zulfiqar Ali Memon (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner Inland Revenue Large Taxpayers Unit-II, Karachi from the post of Assistant Commissioner, Regional Tax Office III, Karachi.

    78. Abdul Waheed Awan (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner Inland Revenue Large Taxpayers Unit-II, Karachi from the post of Assistant Commissioner, Regional Tax Office III, Karachi.

    The FBR said that the officers who are drawing performance allowance prior to issuance of this notification shall continue to draw this allowance on the new place of posting.

  • FBR nominates 22 customs officers BS-18 for mandatory training course

    FBR nominates 22 customs officers BS-18 for mandatory training course

    ISLAMABAD: Federal Board of Revenue (FBR) on Friday nominated 22 officers of BS-18 Pakistan Customs Service (PCS) for training course, which is mandatory for promotion to next scale.

    The FBR nominated the officers for 29th Mid Career Management Course (MCMC) that is commencing from February 03, 2020 to May 08, 2020 at National Institute of Management (NIM), Lahore, Karachi, Peshawar and Quetta.

    The FBR directed all officers nominated to complete their performance evaluation reports (PERs) up to June 30, 2019 and submit their latest annual medical examination report to FBR by November 11, 2019. The FBR warned that in case any officer fails to do so next in order of seniority will be nominated/communicated to Establishment Division.

    The training course is important because it is mandatory for promotion. If an officer is selected for mandatory training, declines to proceed on training for two consecutive training course, he/she would forfeit the right to be considered for promotion, provided that the Prime Minister may dispense with this provision (in any case) in public interest.

    Following is the list of PCS/BS-18 officers for 29th MCMC:

    01. Tauqeer Ahmed Dar, Deputy Collector, Model Customs Collectorate (MCC) Preventive, Lahore.

    02. Muhammad Ali Asad Khan, Deputy Collector, Office of the Chief Collector Customs (Central), Lahore.

    03. Tayyab Bukhari, Deputy Collector, MCC Appraisement, Lahore.

    04. Asma Bashir, Deputy Collector, MCC AIIA Lahore.

    05. Khaidun Ul Haq, Deputy Collector, MCC Gilgit-Baltistan.

    06. Syed Babar Ali Shah, Deputy Collector, MCC Sialkot.

    07. Fazil Shakoor, Deputy Director, Directorate of Intelligence and Investigation, FBR, Quetta.

    08. Muhammad Faisal, Deputy Director, Directorate of Reforms and Automation (Customs), Karachi.

    09. Zehra Tahir Naqvi, Deputy Collector, MCC Exports, Custom House, Karachi.

    10. Shoukat Hayat, Deputy Director, Directorate General of Transit Trade, Karachi.

    11. Shams-ur-Rehman, Deputy Collector, Model Customs Collectorate of Appraisement, Quetta.

    12. Falik Shair, Deputy Collector, MCC Gwadar.

    13. Ammar Ahmad Mir, Deputy Director, Directorate General of Training and Research (Customs), Karachi.

    14. Yawar Nawaz, Deputy Collector, MCC Preventive, Peshawar.

    15. Nausheen Riaz Khan, Deputy Director, Directorate of Risk Management, Karachi.

    16. Mahwish Shah, Deputy Director, Directorate of Post Clearance Audit, Karachi.

    17. Amna Naeem, Deputy Collector, MCC Preventive, Karachi.

    18. Shah Faisal, Deputy Collector, MCC Appraisement, Quetta.

    19. Abdul Mueed, Deputy Collector, Collectorate of Customs (Adjudication), Faisalabad.

    20. Muhammad Rehan Akram, Deputy Collector, MCC Appraisement, Lahore.

    21. Palwasha Syed, Deputy Collector, Collectorate of Customs (Adjudication), Lahore.

    22. Syed Kareem Adil, Deputy Collector, MCC Hyderabad.

  • List of transactions where 100 percent higher withholding tax not to apply

    List of transactions where 100 percent higher withholding tax not to apply

    KARACHI: Federal Board of Revenue (FBR) said that various transactions will not be liable to 100 percent higher withholding tax under Tenth Schedule of Income Tax Ordinance, 2001.

    The FBR imposed 100 percent higher withholding tax from July 01, 2019 on those persons not appearing on Active Taxpayers List (ATL).

    According to the Tenth Schedule of the Ordinance the provisions of this Schedule would not apply on tax collectible or deductible in case of the following sections:-

    (a) Salary: tax deducted under section 149

    (b) Payments to non-residents: tax deducted under section 152 other than sub-section (1), (1AA), (2), (2A)(b) and (2A)(c) of section 152

    (c) Exports: tax collected or deducted under section 154

    (d) Income from Property: tax deducted under section 155;

    (e) Withdrawal of Pension Fund: tax deducted under section 156B;

    (f) Cash Withdrawal from bank: tax deducted under section 231A;

    (g) Advance Tax on transactions in bank: tax deducted under section 231AA;

    (h)Collection of tax by NCCPL: tax deducted under section 233AA;

    (i) Electricity Consumption: tax deducted under section 235;

    (j) Domestic Electricity Consumption: tax deducted under section 235A;

    (k) Tax on steel melters and composite units: tax collected under section 235B;

    (l) Telephone and internet users: tax collected under section 236;

    (m) Advance tax on purchase of air ticket: tax collected under section 236B;

    (n) Advance tax on functions and gatherings: tax collected under section 236D;

    (o) Advance tax on cable operators and other electronic media: tax collected under section 236F;

    (p) Collection of advance tax by educational institutions: tax collected under section 236I;

    (q) Advance tax on dealers, commission agents and arhatis etc.: tax collected under section 236J;

    (r) Advance tax on purchase of international air ticket: tax collected under section 236L;

    (s) Advance tax on banking transactions otherwise than through cash: tax collected under section 236P;

    (t) Payment to residents for use of machinery and equipment: tax collected under section 236Q;

    (u) Collection of advance tax on education related expenses remitted abroad: tax collected under section 236R;

    (v) Advance tax on insurance premium: tax collected under section 236U;

    (w) Advance tax on extraction of minerals: tax collected under section 236V;

    (x) Advance tax on tobacco: tax collected under section 236X.

  • Customs intelligence recovers huge quantity of liquor from diplomatic consignments

    Customs intelligence recovers huge quantity of liquor from diplomatic consignments

    KARACHI: Directorate of Customs Intelligence and Investigation, Karachi has recovered huge quantity of liquor from consignments brought in Pakistan under the garb of diplomatic goods.

    In an official note, the customs intelligence on Thursday said that it had recovered 480 bottles of foreign whisky from consignment declared to contain food stuff imported by Embassy of Lebanon, Islamabad.

    It said that pursuant to credible information regarding smuggling of liquor in the garb of diplomatic goods, the directorate blocked a number of consignments in March 2019 imported by the Embassy of Indonesia, Syria, Algeria and Lebanon after clearance from the relevant Model Customs Collectorate.

    The directorate’s headquarters has been requested to approach the ministry of affairs for nominating its representative for conducting joint examination.

    The ministry through a letter dated May 22, 2019 only nominated its representative for joint examination of Indonesian Embassy consignment imported on March 16, 2019.

    It resulted in recovery of 480 whisky ‘Black Label’ which did not contain any food stuff at all.

    The headquarter was once again requested on October 10, 2019 to approach the ministry of foreign affairs to sent representatives of respective embassies during the examination on October 22, 2019 as considerable time has lapsed and the matter cannot be left pending indefinitely.

    The consignment imported by Embassy of Lebanon, Islamabad dated March 16, 2019 was blocked by the Directorate on Information of comprising contraband goods.

    The consignment was said to contain food stuff. However, examination conducted on October 22, 2019 at BOML Terminal, West Wharf, Karachi resulted in recovery of 480 bottles of blended Scotch Whisky (Johny Walker Black Label) in one wooden box valuing Rs4.32 million.

    It did not contain any food stuff at all. Accordingly, the consignment being liable to confiscation has been seized and further proceedings under way.

  • Withholding tax collection on profit from bank deposits surges by 194pc

    Withholding tax collection on profit from bank deposits surges by 194pc

    KARACHI: The collection of withholding tax from profit on bank deposits registered unprecedented growth of 194 percent during first quarter of first fiscal year as the tax rates increased by 100 percent for persons not on the Active Taxpayers List (ATL).

    Sources in Regional Tax Office (RTO) –II Karachi said that the withholding tax collection under Section 151(1)(b) of Income Tax Ordinance, 2001 increased to Rs14.56 billion during first quarter (July – September) of fiscal year 2019/2020 as compared with Rs4.95 billion in the corresponding period of the last fiscal year.

    The sources explained that under Section 151(1)(b) withholding tax is collected on profit on debt paid by banking companies or financial institutions on account or deposit maintained.

    Every banking company is required to collect 10 percent of the gross yield/profit paid up to Rs500,000 or 15 percent of the gross yield / profit paid exceeding amount Rs500,000 at the time the profit on debt is credited to the account of the recipient or is actually paid, whichever is earlier.

    The sources said that it is mandatory for the banks to collect double the amount of withholding tax from those persons receiving profit on debt but not on the Active Taxpayers List (ATL).

    The government through Finance Act, 2019 introduced 10th Schedule to the Income Tax Ordinance, 2001 to enhance the rate of withholding tax by 100 percent on certain transactions.

    The measure has been taken to force persons making large transactions and paying withholding tax on such transactions but remained outside the tax net.

    The sources said that after the implementation of the 10th Schedule the pace of return filing for Tax Year 2018 increased in order to avoid paying 100 percent higher rate of withholding tax.

    According to ATL updated October 21, 2019 the number of return filers were increased to 2.64 million for tax year 2018 as compared with 1.84 million returns received for tax year 2017.

  • Method for determination of input sales tax

    Method for determination of input sales tax

    KARACHI: Sales tax rules have defined method for determination of input tax claimed by registered persons.

    According to rule 25 of Sales Tax Rules 2006, input tax paid on raw materials relating wholly to the taxable supplies shall be admissible under the law.

    Input tax paid on raw materials relating wholly to exempt supplies shall not be admissible.

    The amount of input tax incurred for making both exempt and taxable supplies shall be apportioned according to the following formula, namely:–

    Residual input tax credit on taxable supplies =

    Value of taxable supplies
    —————————————————- x Residual input tax
    (Value of taxable + exempt supplies)

    Monthly adjustment of input tax claimed by a registered person under this Chapter shall be treated as provisional adjustment and at the end of each financial year, the registered person shall make final adjustment on the basis of taxable and exempt supplies made during the course of that year.

    Any input tax adjustment claimed wrongfully on account of incorrect application of formula set out in sub-rule (3) shall be punishable under the respective provisions of law irrespective of the fact that the claim was provisional.

    Federal Board of Revenue (FBR) said that this shall apply to the registered persons who make taxable and exempt supplies simultaneously.

  • Preventive Quetta announces auction of 88 confiscated vehicles

    Preventive Quetta announces auction of 88 confiscated vehicles

    KARACHI: Model Customs Collectorate (Preventive) Quetta has announced auction of huge number of confiscated vehicles mostly impounded during current year to be held on October 17, 22 & 28, 2019.

    The collectorate has scheduled to auction of 88 vehicles at various places. Following is the list of vehicles:

    1 Toyota Fielder car Chassis No.NZE121-0293306 Engine Type 1NZFE Model 2004 1500CC MTO

    2 Toyota Royal Saloon Crown Car, Reg No. Nil, Engine Type. 3GR-FSE, Chassis No. GRS182-5010431, Model. March 2004 (As per seat belt), Engine Capacity. 2994 ml (V6 Enigne), Color. Pearl White Noshki

    3 Toyota Fielder Car, Chassis No. NZE121-0264920, Engine No. 1NZ-FE, Model. 2003, Color. White, 1500cc Lakpass

    4 Toyota Corolla X Car F/origin, Registration No. ATY-563 (Fake), Chassis No. NZE121-3356759, Eng Type. 1NZ-FE, Horse Power. 1496cc, Model. 2005 (As per seat belt), Color Code. 040 (Pearl White) Darakshan

    5 Toyota Land Cruiser V8, Chassis No. UZJ100-0145566, Engine Type: 2VZ, Model 2003, Colour Pearl White Lakpass

    6 Toyota Land cruiser V8, Chassis No. UZJ100-0135705, Engine Type: 2UZFE, Model 2001, 4663-CC, Colour Pearl White Baleli

    7 BMW Jeep Crossover, Chassis NO. WBAFB32040LN86779, Engine No. NTA, 4400-CC Model 2003, Colour White Lakpass

    8 Toyota X-Corolla Car, Reg No. AXV-791 (Fake), Chassis No. NZE121-3023514, Eng Code. 1NZFE, Model. 2000 as per web, Color. White 1500cc Baleli

    9 Mercedez Benz (Axor) Daimler AG 06 Wheeler, Chassis No. WDB9440331K967730, Engine NO. NTA, Model 2004, Colour White Taftan

    10 Toyota Mark X, Chassis NO. GRX121-1001408, Engine Type: 3GR-FSE, Model 2004, 3000-CC, Colour White Sheela Bagh

    23 Nissan Car (Automatic), Chassis No. QG10-011435, Engine NO. DG18-347228, Model 2000 Sheela Bagh

    24 Kawasaki Motorcycle, Chassis No. 8945A-1, Engine No. ZRT00DEO14545, Model 2007, HP 1000-CC Colour Black FC

    25 DX Corolla Binjo Chassis NO. CE107-0006474, Engine NO. NTA, Model 2000 Colour Silver Manikhawa

    26 Toyota Litace, Chassis No. CM30-0012463, Engine No. 2CT-080945, Model 1987 Lakpass

    27 Car Saracha (RHD), Chassis No. AE100-0197878, Engine No. SHC194187, Model 1996 Colour Trim Dalbandin

    28 Toyota Land Cruiser, Chassis No. HD61-009730, Engine NO. NTA, Model 1986 Chaman

    29 Saracha Car, Chassis No. GT196-0005336, Engine Type: NTA Chaman

    30 Toyota Crona Car Chassis No.TT141-4015451 Model 1983 UNHCR

    31 Toyota Vitz Car Chassis No.SCP13-0042185 Engine Type 2SZFE 1300CC Model 2003 Manikhawa

    32 Honda Civic Reborn Hybrid Chassis No.JHMFD36209s200169 1300cc Model 2009 Lakpass

    33 Toyota Pickup Single Cabin (LHD) Chassis No.YN57-0020059 Model 1984 Taftan

    34 Toyota Corolla Fielder X Chassis No.NZE121-0288952 Engine Type 1NZFE 1500CC Model 2004 Manikhawa

    35 Toyota Corolla Fielder X Chassis No.NZE121-0250807 Engine Type 1NZFE 1500CC Model 2003 Manikhawa

    36 Toyota Corolla X Car, Reg No. BFG-672 sindh(fake), Chassis No. NZE121-0391788, Eng Code.1NZ-FE, Model. 2006 as per web, Color.Pearl White Baleli

    37 Toyota Vitz Car, Reg No. CT-880 (Fake), Chassis No. SCP13-0047978, Eng Code. 2SZFE, Model. 2004 as per web, Color. Pearl White 1300cc Baleli

    38 Toyota Corolla G Car (F/origin), Reg No. ASS-651, Chassis No. NZE121-3327146, Engine No. 1NZ-FE, H/p. 1496cc, Model. 2005 as per seat belt, Color Code. 073 (Pearl White) Darakshan

    39 Toyota Corolla X Car F/origin, Registration No. ACF-474 (Fake), Chassis No. NZE121-3377816, Eng Type. 1NZ-FE, Horse Power. 1496cc, Model. 2006 (As per seat belt), Color Code. 073 (Pearl White) Darakshan

    40 Toyota Corolla X Car (F/origin), Reg No. APL-2018 (Fake), Chassis No. NZE121-3384299, Engine No. 1NZFE, H/p. 1496cc, Model. 2006 as per seat belt, Color Code. 073 (Pearl White) Darakshan

    41 Toyota Indus Corolla Car (F/origin), Reg No. AZV-855 (Fake), Chassis No. AE100-3298914, Engine No. 5A-FE, H/p. 1498cc, Model. 1995 as per seat belt, Color Code. 040 (White) Darakshan

    42 Toyota Premio Car, Reg No. ABH-271 (Fake), Chassis No. ZZT240-0141747, Eng Code. 1ZZFE, Model. 2007 as per web, Color. Pearl White Baleli

    43 Toyota G-Corolla Car, bearing Reg Plate No. BGJ-855, (Sindh) Fake, Chassis No.NZE121-3329102, Engine Code. 1NZFE, Model 2005 as per web, Color White, 1496cc Baleli

    44 Toyota Axio Fielder, Reg No. AFT-454, Chassis No. NZE141-9048261, Eng No. 1NZFE, Model. 2007 as per web, Color. White, 1496cc Baleli

    45 Toyota Hilux Surf F/O Chassis No.TRN215-0018391 Engine No.2TR-FE Model 2007 2700CC Color Black Kolpur

    46 Toyota Mark X, Chassis NO. GRX120-0003526, Engine NO. NTA, Model 2004, Colour White, 2500-CC Kolpur

    47 Toyota X Corolla Car, Reg Plate No. AGK-767 (FAKE), Chassis No. NZE121-3308718, Eng Code. 1NZFE, Model. 2005 as per web, Color. Pearl White, (1496cc) Baleli

    48 Toyota Corolla X Car F/origin, Registration No. ASV-428 (Fake), Chassis No. NZE121-3351500, Eng Type. 1NZ-FE, Horse Power. 1496cc, Model. 2005 (As per seat belt), Color Code. 073 (Pearl White) Darakshan

    49 Toyota Corolla (X) Car, Reg No. Nil, Chassis No. NZE121-3366821, Eng No. 1NZFE, Model. 2006 as per web, Color. Pearl White, 1496cc Baleli

    50 Toyota Fielder Car chassis No.NZE121-3332887 Model 2005 Lakpass

    51 Toyota Premio Car (F/origin), Reg No. QBA-9998 (Fake), Chassis No. ZZT240-0115354, Eng No. 1ZZ-FE, Horse Power. 1794cc, Model. 2006 (As per seat belt), Color Code. 073 (Pearl White) Darakshan

    52 Toyota Premio X Car (F/origin), Reg No. AVY-765 (FAKE), Chassis No. ZZT240-0109563, Engine No. 1ZZ-FE, H/p. 1794cc, Model. 2005 as per seat belt, Color Code. 073 (Pearl White) Darakshan

    53 Toyota X-Corolla Car, Bearing Reg No. ARP-865 (Sindh), Chassis No. NZE121-3332514, Eng No. 1NZ-FE, Model. 2005 as per web, (1498cc), Color. Golden Baleli

    54 Toyota Premio X Car (F/origin), Reg No. Nill, Chassis No. ZZT240-0142249, Engine No. 1ZZ-FE, H/p. 1794cc, Model. 2007cc as per seat belt, Color Code. 073 (Pearl White) Darakshan

    55 Toyota Premio X Car (F/origin), Reg No. AVL-756 (Fake), Chassis No. ZZT240-0126271, Eng No. 1ZZ-FE, Horse Power. 1794cc, Model. 2006 (As per seat belt), Color Code. 073 (Pearl White) Darakshan

    56 Wrangler jeep Chassis No.1J4FY49SXWP712752 MTO

    57 Toyota X Corolla Car, Reg Plate no. BF-9986 (FAKE), Chassis No. NZE121-3369768, Eng Code. 1NZFE, Model. 2006 as per web, Color. Silver, (1496cc) Baleli

    58 Toyota X Fielder Chassis No.NZE121-0321152 1NZ-FE Model 2004 Yaroo

    59 Toyota Corola Axio G Car Chassis No.NZE141-6004738 Model 2007 Engine No.1NZFE 1500 CC Baleli

    60 Toyota X Corolla Chassis No.NZE121-3304599 Engine type 1NZFE 1500CC Model 2005 Lakpass

    61 Toyota Premio G Car, Reg No. KP-461, Chassis No. ZRT261-3012522, Engine No. 3ZR-A419083, Model. 2009, Color. Black, (2000cc) Manikhawa

    62 Toyota X Corolla Chassis No.NZE121-3031239 Model 2001 Engine No.1NZFE 1500 CC Lakpass

    63 Toyota G Corolla Car Chassis No.NZE121-3232925 Model 2003 Engnie No.1ZEFE Manikhawa

    64 Toyota Vitz Car Chassis No.SCP13-0013973 Model 2003 Engine No.2SZFE 1300 CC Manikhawa

    65 Toyota Corolla G Chassis No.NZE121-0199501 Model 2003 1500 CC Baleli

    66 Toyota Premio Chassis No.ZZT240-5047221 Model 2005 Engine No.1ZZFE 1800 CC Baleli

    67 Toyota Corolla G Car (F/origin), Reg No. AVC-334 (Fake), Chassis No. NZE121-3282582, Eng No. 1NZ-FE, Horse Power. 1496cc, Model. 2004 (As per seat belt), Color Code. 073 (Pearl White) Darakshan

    68 Toyota Premio Car Chassis No.ZZT240-0139308 Engine Type 1ZZFE 1797 CC Model 2007 Pearl White Baleli

    69 Toyota Corolla Fielder X Car, Reg No. Nil, Chassis No. NZE121-0375408, Eng No. 1NZFE, Model. 2005, Color. Black, (1500cc) Manikhawa

    70 Toyota X Fielder Chassis No.NZE121-0220554 Model 2003 Engine No.1NZFE 1500CC Manikhawa

    71 Toyota Fielder Car Chassis No.NZE121-3347406 Model 2005 Engine No.1NZFE 1500 CC Baleli

    72 Toyota Vitz Car Chssis No.SCP13-0020230 Model 2003 Engine No.2SZFE 1300 CC Darakshan

    73 Toyota Vitz Chassis No.SCP90-5086229 Model 2008 Engine No.2SZ-FE 1300 CC Lakpass

    74 Toyota Vitz Chassis No.SCP13-0020301 Model 2003 Engine No.2SZ-FE 1300 CC Manikhawa

    75 Toyota Vitz Car (NCP), Reg No. Nil, Chassis No. KSP90-5005349, Eng No. 1KR0292759, Model. 2005 as per seat belt, Color. Silver, H/p. 1000cc as per trim plate Yaroo

    76 Toyota Vitz Chassis No.SCP90-0027236 Model 2006 Engine No.2SZ-FE 1300 CC Yaroo

    77 Toyota Probox Car, Reg No. AZA-229 (FAKE), Chassis No. NCP58-0035251, Eng No. 1RZ8358229, Model. 2004 as per seat belt, Color. Silver, H/p. 1500cc as per trim plate Yaroo

    78 Suzuki Every Chassis No.DA64V-144956 Model 2006 Engine No.K6A 660 CC Lakpass

    79 Toyota Altis Chassis No.MRO53ZEE106113129 Model 2008 Engine No. 3ZZFE 1600 CC Lakpass

    80 Toyota G Corolla, Chassis No. NZE121-3273747, Engine No. 1NZ-FE, Model. 2004, Color. L/Blue, 1500cc Lakpass

    81 Toyota G Corolla, Chassis No. NZE121-3322763, Engine No. 1NZ-FE, Model. 2005, Color. Pearl White, 1500cc Lakpass

    82 Toyota X Corolla, Chassis No. NZE121-0284113, Engine No. 1NZ-FE, Model. 2004, Color. Silver, 1500cc Lakpass

    83 Toyota G Corolla, Chassis No. NZE121-0092964, Engine No. 1NZ-FE, Model. 2001, Color. Silver, 1500cc Lakpass

    84 Toyota Vitz Car Chassis No.NSP130-2015441 Model 2011 Engine No.1NR-FE 1300 CC Lakpass

    85 Toyota Vitz Car Chassis No.SCP13–0030085 Model 2004 Engine No.2SZFE 1300 CC Lakpass

    86 Toyota Hilux Pickup Single Cabin Chassis No.JT731LN8609007959 Model 1995 Engine 3L 2800 CC Yaroo

    87 Toyota Hilux Pickup Single Cabin Chassis No.JT731LN8609002551 Model 1992 Engine 3L 2800 CC Yaroo

    88 Suzuki Alto Car, Reg No. Nil, Chassis No. HA25S-701632, Eng No. K6A, Model. 2009, Color. Silver , 657cc Yaroo

  • Post refund divisions to be set up at RTOs/LTUs to audit claims

    Post refund divisions to be set up at RTOs/LTUs to audit claims

    ISLAMABAD: Federal Board of Revenue (FBR) has decided to audit sales tax refunds by establishing ‘refund division’ at all Regional Tax Offices (RTOs) and Large Taxpayers Units (LTUs).

    According to amended Sales Tax Rules, 2006 issued by the FBR the Rule 27 has been amended to establish Centralized Sales Tax Refund Office (CSTRO), Refund Division and posting of officers.

    The FBR said that a CSTRO would be established under the Board for centralized payment of all refund amounts as due under the Act.

    Further a Refund Division will be established, which will be headed by an officer, not below the rank of Assistant Commissioner, herein after referred to as officer-in-charge, duly supported by audit staff referred to as processing officers, to examine, process and settle the refund claims filed under these rules.

    Further Post Refund Division in each RTO or LTU shall be established, which will be headed by an officer not below the rank of an Assistant Commissioner to audit the refund claims processed and sanctioned by the Refund Division.

    The FBR said that that scrutiny of the refund claims processed or sanctioned after the June 30, 2014 shall be carried out on the basis of risk-based selection through computerized Post Refund Scrutiny (PRS):

    Provided that where the Commissioner Inland Revenue has reasons to believe that a registered person, whose refund claim was processed or sanctioned, has been paid refund which was not admissible to him, he may direct through order in writing to conduct computerized Post Refund Scrutiny (PRS) of such claim.

    Post refund audit of refund claims process through RMS will be the responsibility of the audit Divisions of respective RTO/LTU.

    The registered person claiming refund under these rules shall maintain and keep all the paper documents relating to the refund claim, such as invoices, credit notes, debit notes, goods declarations, bank credit advice, etc. in his office.

  • Pakistan Customs’ travel guide for passengers

    Pakistan Customs’ travel guide for passengers

    KARACHI: Pakistan Customs has issued travel guide for persons departing to or arriving from abroad regarding clearance of goods under prevailing laws.

    GREEN CHANNEL

    Green Channel, as the color signifies, means freely passing without any Customs formalities. This is for the passengers who do not posses articles or goods that are restricted or in excess of the admissible duty-free allowance, if any.

    Customs officials are authorized to randomly request the passengers availing the facility of Green Channel to allow scanning of their luggage and if necessary to allow physical examination by opening the luggage. This is normal custom procedure adopted world wide to counter misuse of Green Channel facility.

    If you are so requested by a custom official, please understand that you have been picked up either randomly or on the basis of certain risk parameters and you are expected to cooperate with the customs officials.

    Passengers passing through the Green channel with articles or goods that are prohibited, restricted or dutiable are liable to prosecution, penalty as well as confiscation of the articles or goods.

    RED CHANNEL

    Red Channel, as the color signifies, means passing after completion of customs formalities. This is for the passengers having restricted or dutiable articles or goods.

    REGULATION ON ARTICLES OR GOODS

    Articles or goods brought in commercial quantities are released only on payment of fine equal to 30% of the value of articles or goods or in addition to the applicable duty and taxes.

    COMMERCIAL QUANTITY

    A quantity of goods imported prima facie for trading or pecuniary gain and not for personal use or gift.

    PROHIBITED ARTICLES OR GOODS

    Are those which cannot be imported in to or exported from Pakistan under any circumstances being prohibited or banned to protect society, health and the environment.

    RESTRICTED ARTICLES OR GOODS

    Are those which can be imported to or exported from Pakistan subject to certain certifications, conditions, licenses, permissions or restrictions.

    Some of the most common prohibited and restricted articles or goods that cannot be imported to or exported from Pakistan, are listed in the baggage rules brochure.

    RE-IMPORT OF ARTICLES OR GOODS

    Re-import of articles or goods earlier taken out of Pakistan can be brought back free of custom duty and other taxes. Passengers intending to re-import articles or goods are advised to obtain export certificate or an endorsement on the passport, as to the exact description of the articles or goods, and distinguishable marks thereof certified by the Assistant Collector of Customs at the time of passenger’s departure from Pakistan.

    Duty free re-import of articles or goods is not allowed in the absence of the export certificate or endorsement on the passport.

    FOREIGN CURRENCY REGULATION

    Bringing in of foreign currencies is permitted without any limit. A passenger can bring any amount of any foreign currency to Pakistan. Taking out foreign currencies is permitted up to US $ 10,000 un-conditionally.

    Taking out Pakistan currency exceeding Rs. 3,000 is not permitted and in case of departing for India a maximum of Rs. 500 is permitted.

    DUTY FREE ALLOWANCE

    Regulations related to duty free allowance for Pakistani nationals are laid out in the baggage rules brochure.

    TRANSFER OF RESIDENCE

    The concept of Transfer of Residence means return of Pakistani national after staying abroad for a period of two (2) years or more. It also includes the transfer of residence by a foreign national coming to Pakistan for a period of not less than two (2) years.