FBR, Pakistan’s national tax collecting agency, plays a crucial role in the country’s economy. Pakistan Revenue is committed to providing readers with the latest updates and developments regarding FBR activities.
The Federal Board of Revenue (FBR) has been empowered to declare any place as customs station for the clearance of goods imported or exported. The FBR has been given this power under Section 9 of Customs Act, 1969.
The FBR issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.
(b) the places which alone shall be land customs-stations for the clearance of goods or any class of goods imported or to be exported by land or inland waterways;
(c) the routes by which alone goods or any class of goods specified in the notification may pass by land or inland waterways into or out of Pakistan, or to or from any land customs-station or to or from any land frontier;
(d) the places which alone shall be ports for the carrying on of coastal trade with any specified customs-ports in Pakistan; and
(e) what shall for the purposes of this Act be deemed to be a custom house and the limits thereof.
(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
Customs officers are exempted from service on jury or inquest or as assessors under Section 8 of Customs Act, 1969.
The Federal Board of Revenue (FBR) issued updated Customs Act, 1969 up to June 30, 2021. The act has been updated by making amendments brought through Finance Act, 2021.
Following is the text of section 8 and 8A of the Customs Act, 1969:
Section 8. Exemption from service on jury or inquest or as assessors.- Notwithstanding anything contained in any other law, no officer of the Board or Collector of Customs and no other officer of customs whom the Board or Collector of Customs deems it necessary to exempt on grounds of public duty, shall be compelled to serve on any jury or inquest or as an assessor.
Section 8A deals with uniform of customs officers and officials.
8A. Uniform.- The Board may, with approval of the Federal Minister-in-charge and by notification in the official Gazette, prescribe rules for wearing of uniform by officers and staff of Customs Service of Pakistan.
(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
ISLAMABAD: The Federal Board of Revenue (FBR) on Tuesday notified promotion of BS-18 officers of Inland Revenue Service (IRS) to BS-19 on regular basis with immediate effect.
The FBR said that the officers, if drawing performance allowance prior to issuance of this notification, will continue to draw the same after regular promotion to BS-19.
The officers, already working in BS-19 on acting charge basis or on OPS basis as Additional Commissioner / Additional Director / Secretary FBR (HQ), Islamabad shall actualize their promotion at their present place of posting.
Ms. Uzma Waqar, currently posted as Deputy Commissioner-IR, Corporate Tax Office, Lahore shall, upon promotion, actualize her promotion on the same post for which the post shall be upgraded to BS-19, in public interest, for as long as it is held by her till her transfer to a vacant BS-19 post after culmination of current fiscal year.
The FBR congratulates the aforementioned officers on their regular promotion to BS-19.
ISLAMABAD: The Federal Board of Revenue (FBR) on Monday issued draft rules for providing evidence of identity for subscription of Pakistan Single Window (PSW).
The Federal Board of Revenue (FBR) has officially announced the promotion of three officers from the Inland Revenue Service (IRS) to the highest rank of BS-22.
The Federal Board of Revenue (FBR) has clarified the provisions of Section 7 of the Customs Act, 1969, shedding light on the assistance extended to customs officers.
Following is the text of section 6 of the Customs Act, 1969:
6. Entrustment of functions of customs officers to certain other officers.- (1) The Board may, by notification in the official Gazette, entrust, either conditionally or unconditionally, any functions of any officer of customs under this Act to any officer of the Federal Government, Provincial Government, State Bank of Pakistan and Scheduled Banks in accordance with the legal framework notified by the Board:
Provided that where any officer in performance of his functions under this section commits any offence under this Act, such officer shall, in addition to any other penalty which may be imposed under any other law for the time being in force, be liable to such punishment as is specified in sub-section (1) of section 156 for the offence committed by him.
(2) No officer entrusted with any functions of any officer of customs under sub-section (1) shall interfere in any manner in the performance or discharge of any duty by an officer of customs in places notified under section 9.
(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
Following is the text of section 5 of the Customs Act, 1969:
5 “Delegation of powers.- (1) The Board may, by notification in the official Gazette and subject to such limitations or conditions as may be specified therein, empower by name or designation-
(a) any Additional Collector of Customs or Deputy Collector of Customs to exercise any of the powers of a Collector of Customs under this Act;
(b) any Deputy Collector of Customs or Assistant Collector of Customs to exercise any of the powers of an Additional Collector of Customs under this Act;
(c) any Assistant Collector of Customs to exercise any of the powers of a Deputy Collector of Customs under this Act; and
(d) any other officer of customs with any other designation.
(2) Unless the Board in any case otherwise directs, the Director General, Director, and Collector may authorize any officer to exercise within any specified area any of the powers of the Director General, Director, Collector or any other officer of Customs under this Act.
(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
Following is the text of section 3E and 4 of the Customs Act, 1969:
3E. Powers and functioning of the Directorates General and Directorates, etc.- The Board may specify the functions, jurisdiction and powers of the Directorates General and Directorates specified in the preceding sections and their officers by notification in the official Gazette.
4. Powers and duties of officers of customs.- An officer of customs appointed under section 3 shall exercise such powers and discharge such duties as are conferred or imposed on him by or under this Act or the rules made thereunder; and he shall also be competent to exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to him:
Provided that, notwithstanding anything contained in this Act or the rules, the Board may, by general or special order, impose such limitations or conditions on the exercise of such powers and discharge of such duties as it thinks fit.
(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
Following is the text of section 3A to 3DDD of the Customs Act, 1969:
3A. Directorate General of Intelligence and InvestigationCustoms: shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3AA. Directorate General of Transit Trade.- The Directorate General of Transit Trade shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3AAA. Directorate General of China Pakistan Economic Corridor.- The Directorate General of China Pakistan Economic Corridor shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3B. Directorate General of Internal Audit.- The Directorate General of Internal Audit shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3BB. Directorate General of Reform and Automation.- The Directorate General of Reform and Automation shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such officers as the Board may, by notification in the official Gazette, appoint.
3BBB. Directorate General of Risk Management.- The Directorate General of Risk Management shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3C. Directorate General of Training and Research.- The Directorate General of Training and Research shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3CC. Directorate General of Intellectual Property Rights Enforcement.- The Directorate General of Intellectual Property Rights Enforcement shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint
3CCA. Directorate General of Law and Prosecution.- The Directorate General of Law and Prosecution shall consist of a Directorate General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, Special Public Prosecutors and such other officers as the Board may, by notification in the official Gazette, appoint.
3CCB. Directorate General of National Nuclear Detection Architecture.- The Directorate General of Nuclear Detection Architecture shall consist of a Director General and as any Deputy Director Generals, Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3CCC. Directorate Generals of Marine.- The Directorate Generals of Marine shall consist of a Director General as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3D. Directorate General of Valuation.- The Directorate General of Valuation shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
3DD . Directorate General of Post Clearance audit (PCA).- The Directorate-General of Post Clearance Audit(PCA) shall consist of a Directors-General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.]
3DDD. Directorate General of Input Output Co-efficient Organization. – The Directorate General of Input Output Co-efficient Organization (IOCO) shall consist of a Director General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such other officers as the Board may, by notification in the official Gazette, appoint.
(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)