The Federal Board of Revenue (FBR) has issued taxpayers’ charter to define rights of the taxpayers and their obligation toward their liability to pay tax.
According to the FBR, the taxpayers’ charter defines rights and obligations of taxpayers, which will help eliminate the traditional perception and create a new tax culture of mutual trust, confidence and friendly working relationship between the taxpayers and the taxmen.
It defines a taxpayer as: “Any person who pays or is obliged to collect, deduct or pay any of the taxes administered by the FBR.”
The primary responsibility of the tax office is to collect due tax under the law within reasonable time ensuring least inconvenience to the taxpayer. For this purpose, Tax Facilitation Centers have been established in all Large Taxpayers Units and Regional Tax Offices, wherein one window operation facility is provided to the taxpayers for swift resolution of their tax-related issues, the FBR added.
These offices are manned with professional trained outfits for the purpose of facilitation & guidance of the taxpayers.
The FBR defines TAXPAYERS’ RIGHTS as:
Be Fair, reasonable and courteous
We treat you fairly and equitably. This includes:-
Paying respect and extending possible help and assistance.
Handling of your tax professionally and impartially;
Ensuring uniform interpretation and application of law in letter and spirit;
Requiring you to pay what is due under the law.
Treat you as being honest
We treat you and your representative as honest & fair in tax affairs unless proved otherwise.
Be accountable for what we do
We are obliged to act and behave in a professional manner and within the four walls of legal framework.
Facilitate and educate you
We provide information and extend all cooperation to help you to understand and meet your tax obligations.
Keep the information confidential
We maintain confidentiality of your tax affairs and details, documents, or declarations given during the course of any tax proceedings.
Provide access to information
Right to have access to the information or documents about your tax affairs only.
Right to have access to explanatory circulars and public rulings given by the Federal Board of Revenue.
Allow opportunity of being heard
Allowing reasonable opportunity of being heard before concluding your tax affairs;
Correct appreciation of facts and circumstances relevant to your case; and
Allowing sufficient/reasonable compliance time to respond to queries concerning your tax affairs.
Accept your right of representation
We accept your right of seeking professional advice concerning your tax affairs. This includes representation of the authorized representatives.
Accept your right of appeal, review and alternate dispute resolution
We accept your right to object:
On disagreements over facts, figures or interpretation of law; or
For any mistake, error or mal- administration that occurred during the conduct of proceeding of your tax matters.
Acknowledge and respond to your Communications
This means to:
Acknowledge receipt of your communications;
Respond swiftly and accurately to your queries and requests for assistance; and
Redress your tax issues professionally.
Minimize your compliance cost
This is ensured by:
Good governess with a view to facilitate, educate and help the compliant taxpayers in resolving tax affairs;
Avoiding requisition of un-necessary information, details, documents both at the time of filing of tax forms return and during the proceedings of tax affairs;
Levying the taxes strictly in accordance with law;
Simplifying the tax laws and processes and introducing the concept of self-assessment in its true spirit;
Conducting meetings with you/ your representative at agreed time;
Finalizing proceedings in the minimum possible time;
Introducing taxpayer friendly, simple and easy to fill tax forms; and
Providing facilitation and tax education tools (literature, brochures, leaflets, software, website, workshops, seminars, help line etc).
Redress your grievances
Processing of your complaints; and
Resolving your tax-related issues/ problems.
Issue the due refund of taxes within a reasonable time
Keeping handy all record of your tax paid and balance payable/ refundable;
Processing your refund claims and issue due refunds within the prescribed time limit;
Payment of compensation for delayed refunds; if any.
FBR expects from taxpayer (you) to voluntarily;
Comply with tax laws
File correct, complete and candid returns and statements prescribed time;
Pay due taxes;
Maintain accounts, documents and records of your transactions;
Be truthful and honest in your dealings with tax authorities;
Provide complete and information and record, if required under the law.