The Sales Tax Act, 1990, under Section 30E, provides clarity on the powers and functions of Directorates and their officers.
The Federal Board of Revenue (FBR) has outlined these aspects through notifications in the official Gazette, bringing transparency to the roles played by the Directorates General.
The specific text of Section 30E is as follows:
30E. Powers and Functions of Directorate, etc.– The Board may, by notification in the official Gazette, specify the functions, jurisdiction and powers of the Directorates General as specified in the preceding sections and their officers by notification in the official Gazette.
Key components and implications of Section 30E include:
1. Authority of the Board: The Board, referring to the Federal Board of Revenue, holds the authority to define and specify the functions, jurisdiction, and powers of the Directorates General through notifications in the official Gazette.
2. Directorates General: The provision specifically mentions Directorates General, indicating the various specialized units within the revenue authority responsible for specific functions. These could include Directorates related to intelligence, investigation, or specific sectors.
3. Functions and Jurisdiction: The Board has the discretion to specify the functions and jurisdiction of Directorates General. This ensures that each Directorate operates within a defined scope and is responsible for executing specific tasks or overseeing certain areas of taxation.
4. Powers of Officers: In addition to the Directorates, Section 30E empowers the Board to specify the powers of officers associated with these Directorates. This helps in maintaining a hierarchical structure and ensures that officers have the necessary authority to carry out their designated functions.
5. Transparency through Notifications: The use of notifications in the official Gazette is a mechanism for the FBR to communicate and publicize the functions, jurisdiction, and powers of Directorates and their officers. This ensures transparency and allows stakeholders, including taxpayers, to be aware of the regulatory framework.
6. Adaptability to Changes: The flexibility provided to the Board allows for adjustments and modifications as needed. This is crucial in a dynamic economic environment where changes in tax structures, business practices, and regulations may necessitate corresponding adjustments in the functions and powers of revenue authorities.
7. Enhanced Efficiency: By clearly defining the roles and responsibilities of Directorates and their officers, Section 30E contributes to enhanced efficiency in tax administration. Specialized units can focus on specific areas, leading to more effective enforcement and compliance measures.
In summary, Section 30E of the Sales Tax Act, 1990, underscores the importance of transparency and adaptability in the operations of Directorates and their officers within the Federal Board of Revenue. This provision enables the FBR to articulate and adjust the roles and powers of specialized units, contributing to a more responsive and efficient tax administration system.
