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ISLAMABAD: Federal Tax Ombudsman (FTO) has declared an amnesty scheme for customs clearance of stolen imported cars without legal action.
Customs authorities’ decision about clearance of stolen imported cars under Transfer of Residence, Baggage Scheme or Gift Scheme upon payment of redemption fine and taxes without following any legal provision has been decleared illegal by the Federal Tax Ombudsman.
In an own motion investigation, the FTO Islamabad found that the decision taken in Customs conference held at the then CBR (FBR) on 02.08.2006 was illegal.
The FTO’s investigation committee also underlined that without following due legal procedures such decisions will promote illegal import of stolen vehicles and facilitate international criminal activities.
In this connection, FTO issued notices to Federal Board of Revenue (FBR). The FBR submitted report that Customs collectorates in Sialkot and Peshawar had cleared six and three such stolen imported vehicles in 2007 and 2013-2014 respectively.
The FTO also recommended FBR to direct all Collectorates of Customs and other concerned authorities to stop these illegal practices forthwith.
The Customs authorities were also directed that the stolen imported vehicles either should have been returned to authorities of the country from where vehicles were stolen after receiving occurring expenses or these vehicles should have been confiscated and disposed of through public auction.
The committee also recommended FBR to direct MCC Sialkot to seize identified six vehicles and take appropriate legal action against importers involved in such illegal businesses.
The FTO ordered a report from the competent authorities to be submitted within 45 days. Earlier, the FTO took the Own Motion in connection of the decision taken in Customs Conference held at the then CBR (FBR) on 02.08.2006, in which it was decided that the Collectorates may clear stolen imported vehicles after imposition of 30 percent redemption fine under the Provision of Customs Act 1969 while no action should be taken unless recognized agency of the foreign country approaches government of Pakistan.
The Federal Board of Revenue (FBR) has raised concerns over a significant number of officers in BS-19 and BS-20 who have been found non-compliant with the mandatory filing of asset declarations.
ISLAMABAD: Federal Finance Minister Shaukat Tarin on Wednesday asked federal and provincial authorities to work together to resolve pending taxation matters for finalizing tax harmonization at the earliest.
The finance minister chaired the first meeting of the National Tax Council (NTC).
Finance Minister, Government of Punjab Makhdoom Hashim Jawan Bakht, Finance Minister, Government of Khyber Pakhtunkhwa Taimur Khan Jhagra, Finance Minister, Government of Baluchistan, Secretary Finance, Government of Sindh, Chairman, Sindh Board of Revenue, Secretary, Finance Division, Chairman FBR and other senior officers participated in the meeting.
Finance Minister welcomed the participants and stressed the need for greater cooperation between the Federal and Provincial Governments in matters relating to the harmonization of general sales tax (GST).
He expressed the hope that under the umbrella of the National Tax Council, both the Federal and Provincial Governments would move towards harmonizing Taxes across the multiple jurisdictions so as to facilitate the businesses and reduce the cost of doing business in Pakistan.
The Finance Secretary, Government of Pakistan highlighted the TORs of the National Tax Council and the progress achieved so far.
The Federal Board of Revenue and the respective Provincial Finance Departments gave a productive and positive input on various taxation issues which came under discussion.
The Provincial Finance Ministers welcomed the initiative of the Federal Government and assured to move ahead under the umbrella of NTC for the betterment of the country and to build a progressive economy.
Federal Minister for Finance & Revenue urged the participants to work together on the pending taxation matters so that an arrangement relating to harmonization of GST amongst Provinces and the Federal Government could be finalized at the earliest.
120. Assessments.—(1) Where a taxpayer has furnished a complete return of income (other than a revised return under sub-section (6) of section 114) for a tax year ending on or after the 1st day of July, 2002,—
(a) the Commissioner shall be taken to have made an assessment of taxable income for that tax year, and the tax due thereon; and
(b) the return shall be taken for all purposes of this Ordinance to be an assessment order issued to the taxpayer by the Commissioner on the day the return was furnished:
Provided that until the date specified under the fourth proviso to sub-section (2A) is notified, this subsection shall be in force as if sub-section (2A) is not in operation:
Provided further that once the date under the fourth proviso to sub-section (2A) is notified, clauses (a) and (b) shall only apply when the provisions of sub-section (2A), if invoked, are first complied with:
Provided further once compliance is made under the second proviso,—
(i) the adjusted amount under sub-section (2A) shall be construed to be the tax payable and due under clause (a); and
(ii) the date of the compliance under sub-section (2A) shall be the date for the purposes of clause (b).
(1A) Notwithstanding the provisions of sub-section (1), the Commissioner may conduct audit of the income tax affairs of a person under section 177 and all the provisions of that section shall apply accordingly.
(2) A return of income shall be taken to be complete if it is in accordance with the provisions of sub-section (2) of section 114.
(2A) A return of income furnished under sub-section (2) of section 114 shall be processed through automated system to arrive at correct amounts of total income, taxable income and tax payable by making adjustments for-
(i) any arithmetical error in the return;
(ii) any incorrect claim, if such incorrect claim is apparent from any information in the return;
(iii) disallowance of any loss, deductible allowance or tax credit under Parts VIII, IX and X respectively of Chapter III; and
(iv) disallowance of carry forward of any loss under clause (b) of sub-section (I)of section 182A:
Provided that no such adjustments shall be made unless a system generated notice is given to the taxpayer specifying the adjustments intended to be made:
Provided further that the response received from the taxpayer, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such notice, adjustments shall be made.
Provided also that where no such adjustments have been made within six month of filing of return, the amounts specified in the return as declared by the taxpayer shall be deemed to have been taken as adjusted amounts on the day the return was filed and the taxpayer shall be intimated automatically through Iris:
Provided also that the provisions of this sub-section shall apply from the date notified by the Federal Board of Revenue in the official Gazette.
(3) Where the return of income furnished is not complete, the Commissioner shall issue a notice to the taxpayer informing him of the deficiencies (other than incorrect amount of tax payable on taxable income, as specified in the return, or short payment of tax payable) and directing him to provide such information, particulars, statement or documents by such date specified in the notice.
(4) Where a taxpayer fails to fully comply, by the due date, with the requirements of the notice under sub-section (3), the return furnished shall be treated as an invalid return as if it had not been furnished.
(5) Where, in response to a notice under sub-section (3), the taxpayer has, by the due date, fully complied with the requirements of the notice, the return furnished shall be treated to be complete on the day it was furnished and the provisions of sub-section (1) shall apply accordingly.
(6) No notice under sub-section (3) shall be issued after the expiry of one hundred and eighty days from the end of the financial year in which return was furnished, and the provisions of sub-section (1) shall apply accordingly.
For the purposes of this section,-
(a) “arithmetical error” includes any wrong or incorrect calculation of tax payable including any minimum or final tax payable.
(b) “an incorrect claim apparent from any information in the return” shall mean a claim, on the basis of an entry, in the return,-
(i) of an item, which is inconsistent with another entry of the same or some other item in such return;
(ii) regarding any tax payment which is not verified from the collection system; or
(iii) in respect of a deduction, where such deduction exceeds specified statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction.
(Disclaimer: The text of the 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.)
may apply, in writing, to the Commissioner for an extension of time to furnish the return, or statement, as the case may be.
(2) An application under sub-section (1) shall be made by the due date for furnishing the return of income, or statement to which the application relates.
(3) Where an application has been made under sub-section (1) and the Commissioner is satisfied that the applicant is unable to furnish the return of income, or statement to which the application relates by the due date because of —
(a) absence from Pakistan;
(b) sickness or other misadventure; or
(c) any other reasonable cause,
the Commissioner may, by order, in writing, grant the applicant an extension of time for furnishing the return, or statement, as the case may be.
(4) An extension of time under sub-section (3) should not exceed fifteen days from the due date for furnishing the return of income, employer’s certificate, or statement, as the case may be, unless there are exceptional circumstances justifying a longer extension of time:
Provided that where the Commissioner has not granted extension for furnishing return under sub-section (3) or sub-section (4), the Chief Commissioner may on an application made by the taxpayer for extension or further extension, as the case may be, grant extension or further extension for a period not exceeding fifteen days unless there are exceptional circumstances justifying a longer extension of time.
(6) An extension of time granted under sub-section (3) shall not, for the purpose of charge of default surcharge under sub-section (1) of section 205, change the due date for payment of income tax under section 137.
(Disclaimer: The text of the 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.)
According to a statement issued on Wednesday, the FBR successfully developed and rolled out a new module in the WeBOC system for Online Export Facilitation Scheme (EFS) Authorization Application.
This facility can be availed by the exporters after getting registered in the WeBOC system. In this regard, a new feature for this purpose has been added in the WeBOC menu “Export Facilitation Scheme (EFS) / Export Oriented Unit (EOU) / Manufacturing Bond (MB)”.
The license application, which is available in the WeBOC system, is to be filled online by the respective traders/exporters.
The online EFS application would be submitted to the relevant Customs formation where after initial scrutiny, it would be marked to the Regulatory Authority who will further execute the approval process.
In both the cases where license is approved either provisionally or finally it will be forwarded to IOCO or EDB for the issuance of analysis certificate and message will be sent to the trader/exporter.
An additional feature has also been introduced in the WeBOC system whereby the traders can apply online for the license of Common Export House.
The Common Export House will provide facilities of purchasing imported intermediary goods/raw material to SMEs as well as direct and indirect exporters.
The stakeholders that include SMEs, Exporters, Customs Agents and Ministry of Commerce immensely lauded the initiative as a tool that will provide the much needed lift to Pakistan’s industry and exports, in turn creating employment opportunities and earning foreign exchange.
By launching the EFS module, Pakistan has achieved an important milestone envisaged in the Trade Facilitation Agreement, 2017.
This initiative will remove the bottlenecks faced by Small and Medium Enterprises in exporting their goods thus playing an effective role in improving the country’s rating on World Bank’s Ease of Doing Business and Trading Across the Borders indices.
The vacant posts in BS 01 to 15 in the field formations of Inland Revenue have been advertised in the national press on August 29, 2021.
The candidates have been advised to submit their applications directly to the concerned IR field offices by September 20, 2021.
The recruitment process has to be finalized by the field formations by December 15, 2021, as per instructions of the Establishment Division.
In order to ensure transparency and merit-based selection/recruitment, the following guidelines have been prepared in the light of relevant rules and latest instructions of the Federal Government, to have uniformity in the recruitment process, which are for the guidance of the field formations.
These guidelines are of supplemental nature, do not over-ride the relevant rules/regulations and instructions of the Government on the subject:
The advertisement for recruitment shall be affixed on the Notice Board of each field office.
The recruitment process must be transparent, merit-based, and must be strictly completed in accordance with the relevant rules/procedures/instructions issued from time to time by the Government of Pakistan.
The concerned field formations will conduct requisite tests for the posts where warranted under the service rules. No testing agency can be engaged for the recruitment process in the right of latest instruction of the Federal Government conveyed vide Establishment Division 0.M No. 53/1/2008-SP dated 06.05.2020.
It may be noted that the Federal Government has withdrawn its O.M. dated 29.07.2019 regarding conducting balloting for the post in BPS 1-5 vide SRO 198(1)/2020 dated 11.03.2020, so there will be no balloting for recruitment against any posts in any grade.
The heads of field formation shall designate an officer of their formation to act as the focal person to assist the relevant Departmental Selection Committees (DSCs) in the selection/recruitment process against posts falling under their jurisdiction (Copy of order shall be endorsed to the Board).
The focal person shall be the secretariat and custodian of the entire record of recruitment.
The focal person shall communicate in writing to the DSCs the exact number of vacancies, so that selection could be made only according to the number of vacancies available in the budget and advertised.
However, the number of vacancies must not increase as advertised, without the approval of the Board and Establishment Division. The DSC shall judge the applicants on the basis of guidelines as laid down by the Establishment Division’s 0.M.No.F.53/1/2008-SP dated 3rd March 2015.
The DSC shall consider the employees already working on a contract/contingent basis / daily wages/project staff in the light of Establishment Division’s 0.M.No.F.53/1/2008-SP dated 11th May 2017.
Quota reserved for women, minorities, and disabled persons must be observed, as per the Government’s instructions/policy.
Vacancies for BS-01 to BS- 05 shall be filled on a local basis in terms of Rule, 16 whereas vacancies for BS 06 to 15 shall be filled by appointment of persons domiciled in the province or region concerned strictly under Rule 15 of the Civil Servants (Appointment, Promotion & Transfer) Rules, 1973 read with Establishment Division 0.M No. 4/3/2019-R-II dated 21.08.2019.
Those contract employees (65-01 to 15) who were appointed under the Prime Minister’s Assistance Package for the families of Government employees, who died in service and are still working in the field formations, may also be considered by the DSCs for regular appointment through the selection process, subject to the condition that they have duly applied and fulfilled the criteria of recruitment.
The Departmental Selection Committee shall oversee the recruitment process including skill test / physical test. DSCs may engage the local Traffic office for the post of Dispatch Rider to conduct the Driving test.
The process of interview (where required) shall be initiated by the DSCs immediately on receipt of the list of short-listed candidates. The top five (05) candidates (in order of merit) against each vacancy would be shortlisted and called for an interview. The call letters for the interview may be issued at least 15 days in advance of the date of the interview and must be issued through the Registered post to ensure timely delivery to candidates. The call letter shall also be emailed to candidates at the address provided on the application form and the delivery report shall be made part of the recruitment record.
The DSCs shall prepare proper minutes of their recommendations for selection, duly signed by all members, including the Chairman of the respective Committee. The Committees shall recommend and select suitable candidates, in order of merit, as Principal Candidate(s) according to the number of available vacancies and also recommend alternate candidates up to 50 percent of the vacant posts to be kept on the separate waiting list for a period of six months, so that in case of non-joining of any principal candidate, the alternate candidate could be offered the post.
It may be noted that the waiting list will not be valid for an indefinite period; rather it will be valid only for the current selection process and shall be considered invalid when all the vacancies currently advertised are filled.
The concerned field formation will prepare the lists/particulars of the qualified candidates with scores awarded for the skill test and submit the lists to the concerned departmental Selection Committees (DSCs) specifically constituted in each field formation for the purpose of recruitment.
6 Weeks Basic IT Training for the post of Assistant (BS-15) and 3 weeks training for the post of UDC (BS-11)/LDC (65-09) respectively, from NITB, is mandatory, therefore this term & condition must be mentioned in the offer letter of the selected candidates.
In case applications received within due date, due to misunderstanding of the candidates regarding jurisdiction of an office, not relating to the concerned field office, the same may be sent to concerned field formations immediately and its proper acknowledgment receipt must be obtained and placed on record under intimation to the candidates accordingly.
After compilation of recommendations for selection and signing of minutes of the meetings, the Chairman of the DSCs shall forward the signed minutes to the respective Appointing Authority for approval. The result shall be displayed on the Notice Board of the respective office and shall be submitted to the Board for placement on FBR’s website. The selected candidates shall be issued an offer of appointment by the concerned office in the prescribed format. The appointment letters must be issued through the Registered post to ensure timely delivery.
The number of existing vacant posts in the respective field formation must be re-confirmed from Budget Book prior to issuance of offer of appointment.
The respective Appointing authorities through their designated focal persons will be personally responsible for any lapse i.e recruitment made in excess of the actual number of vacant posts in the respective formation or any procedural lapse/irregularity and record will be saved/preserved for Audit and Accountability by the Focal Person.
Domiciles of candidates shall be verified in the light of the Establishment Division’s letter No. 5/7/2009/PPRAC-Vol.X11 dated 31.03.2021 and No. 5/1/2021-(R) dated 06.04.2021.
A list of finally selected candidates against the vacant posts may invariably be forwarded to the Board for information and record by each office upon completion of the recruitment process.
The maximum age limit for the post of Dispatch Rider (BS-04) as per the advertisement available on FBR’s website is (30+5=35) years.
No candidate shall be appointed without verification of character/antecedent and Medical Fitness Certificate by the Authorized Medical Board.
Section 117 of the Income Tax Ordinance, 2001 stated that any person discontinuing a business shall give the commissioner a notice in writing to that effect within 15 days of the discontinuance.
117. Notice of discontinued business.— (1) Any person discontinuing a business shall give the Commissioner a notice in writing to that effect within fifteen days of the discontinuance.
(2) The person discontinuing a business shall, under the provisions of this Ordinance or on being required by the Commissioner by notice, in writing, furnish a return of income for the period commencing on the first day of the tax year in which the discontinuance occurred and ending on the date of discontinuance and this period shall be treated as a separate tax year for the purposes of this Ordinance.
(3) Where no notice has been given under sub-section (1) but the Commissioner has reasonable grounds to believe that a business has discontinued or is likely to discontinue, the Commissioner may serve a notice on the person who has discontinued the business or is likely to discontinue the business to furnish to the Commissioner within the time specified in the notice a return of income for the period specified in the notice.
(4) A return furnished under this section shall be treated for all purposes of this Ordinance as a return of income, including the application of Section 120.
(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.)
