The Federal Board of Revenue is Pakistan’s apex tax agency, overseeing tax collection and policies. Pakistan Revenue is committed to providing timely updates on the Federal Board of Revenue to its readers.
Although stakeholders are persuading the FBR to extend the date for filing the income tax return because of many irritants on the online return filing portal.
Just imagine… the FBR decides not to extend the last date for filing income tax returns. What will happen? Many people, who are unable to file their income tax returns and statement of wealth by the due date, will face fines and penalties for late filing. Besides they will also not be able to get their names on the Active Taxpayers List (ATL), which is the key document for availing reduced rates of withholding tax and other benefits.
It’s only three days left for the expiry date for filing income tax returns for the tax year 2021. Those who have planned to file their returns but they believe that the remaining days are not sufficient to make compliance then they should prepare themselves for taking help from tax laws for availing date extension.
The FBR usually makes the announcement for a date extension on the last moment of the last day for making compliance. Those who want to file their returns and it was difficult for them to file by the due date then they should not wait for the announcement and submit the application before the Commissioner Inland Revenue for an extension.
Through this application, taxpayers can get an extension legally for filing tax returns.
Following is the text of Section 119 of the Income Tax Ordinance, 2001:
119. Extension of time for furnishing returns and other documents.— (1) A person required to furnish —
(a) a return of income under section 114 or 117;
(d) a wealth statement under section 116,
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.
Pakistan Tax Bar Association (PTBA) has urged the tax authorities to extend date for filing annual tax returns and updating business bank accounts till December 31, 2021 from September 30, 2021.
The FBR announced transfers and postings of following IRS officers:
01. Ms. Hina Akram (Inland Revenue Service/BS-20) has been transferred and posted as Director, Directorate of Internal Audit (Inland Revenue), Karachi from the post of Commissioner, (Zone-I) Regional Tax Office I, Karachi.
02. Adnan Inamullah Khan (Inland Revenue Service/BS-20) is current posted as Chief Coordinator, Chief Coordinator Computer Wing (IR), Islamabad. The officer is assigned additional charge of the post of Director, Northern Region, Directorate of Internal Audit(IR), Islamabad in addition to his own duties, as per Rules.
03. Atif Ali (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-I) Regional Tax Office, Quetta from the post of Commissioner, (Zone-II) Regional Tax Office, Quetta. The officer is also assigned additional charge of the post of CIR (Zone-II) RTO, Quetta, in addition to his own duties, as per Rules.
04. Hazoor Bux Laghari (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (IP/TFD/HRM) Regional Tax Office, Hyderabad / Commissioner (IP/TFD/HRM), Regional Tax Office, Hyderabad post/ Commissioner, (Zone-I) Regional Tax Office, Quetta.
05. Muhammad Abid (Inland Revenue Service/BS-20) on return from NMC has been posted as Chief, (IR-Operations) Federal Board of Revenue (Hq), Islamabad/Chief (IR-Formations), FBR (Hq), Islamabad.
06. Muhammad Abu Bakar Siddique (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (WHT) Regional Tax Office, GujranwalaCommissioner-IR (WHT Zone), RTO, Gujranwala, relieving Muhammad Naveed Akhtar (IRS/BS-20) of his additional charge from the post of Chief, (CSTRO) Federal Board of Revenue (Hq), Islamabad.
07. Muhammad Ali (Inland Revenue Service/BS-20) has been transferred and posted as Chief, (Admin Pool) Federal Board of Revenue (Hq), IslamabadChief (Admn Pool), FBR (Hq), Islamabad from the post of Chief, (IR-Formations) Federal Board of Revenue (Hq), Islamabad.
08. Zia Agro (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Audit-II) Medium Taxpayers office, Karachi Commissioner-IR (Audit-II), Medium Taxpayers Office, Karachi from the post of Commissioner, (Legal) Large Taxpayers Office, Karachi.
09. Irfan Ali (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Legal) Large Taxpayers Office, Karachi from the post of Commissioner, (Audit-II) Medium Taxpayers office, Karachi.
10. Najeeb Qadir (Cost Accountant/BS-20) has been transferred and posted as Chief, (IT Wing) Federal Board of Revenue (Hq), Islamabad from the post of Chief (Cost Accounting), (Audit & Accounting) Federal Board of Revenue (Hq), Islamabad.
11. Abdul Hameed Abro (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (Zone-I) Regional Tax Office I, Karachi from the post of Director (OPS), (OPS) Directorate of Internal Audit (Inland Revenue), Karachi.
12. Ziaullah Khan (Inland Revenue Service/BS-19) has been transferred and posted as Chief, (OPS) (Legal-I) Federal Board of Revenue (Hq), Islamabad from the post of Director, (OPS) (Northern Region) Directorate of Internal Audit (Inland Revenue), Islamabad.
13. Shaukat Hayat (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (WHT) Regional Tax Office, Peshawar from the post of Additional Commissioner, Regional Tax Office, Peshawar.
14. Ms. Maryam Habib (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (Legal) Corporate Tax Office, Karachi from the post of Additional Commissioner, Corporate Tax Office, 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.
The FBR notified transfers and postings of the following IRS offices:
01. Dr. Muhammad Babar Chohan (Inland Revenue Service/BS-19) has been transferred and posted as Additional Director, Directorate of Intelligence & Investigation (Inland Revenue), Lahore from the post of Additional Commissioner, Corporate Tax Office, Islamabad.
02. Naveed Ahmad (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Lahore from the post of Additional Director, Directorate of Intelligence & Investigation (Inland Revenue), Lahore.
03. Ms. Kehkshan Khan (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Lahore from the post of Additional Commissioner, Corporate Tax Office, Lahore
04. Ms. Sobia Mazhar (Inland Revenue Service/BS-19) has been transferred and posted as Secretary, (DG BTB) Federal Board of Revenue (Hq), Islamabad from the post of Secretary / Additional Director (BTB), Directorate General of BTB, FBR (Hq), Islamabad from the post of Secretary, (Legal Wing) Federal Board of Revenue (Hq), Islamabad.
05. Tahseen Sadiq Tarar (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Rawalpindi from the post of Additional Commissioner, Regional Tax Office, Lahore.
06. Amanullah Virk (Inland Revenue Service/BS-19) has been transferred and posted as Additional Director, Directorate of Internal Audit (Inland Revenue), Lahore from the post of Additional Commissioner, Corporate Tax Office, Lahore
07. Rashid Javaid Rana (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Rawalpindi from the post of Secretary, (FATE Wing) Federal Board of Revenue (Hq), Islamabad.
08. Khawar Siddique (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Regional Tax Office, Rawalpindi from the post of Additional Commissioner, Corporate Tax Office, Lahore.
09. Ms. Amina Batool (Inland Revenue Service/BS-19) has been transferred and posted as Additional Director, Directorate General of Training & Research (Inland Revenue), Lahore from the post of Additional Commissioner, Regional Tax Office, Lahore.
10. Rao Shahzad Akhter Ali Khan (Inland Revenue Service/BS-19) has been transferred and posted as Additional Commissioner Inland Revenue Commissioner Inland Revenue AEOI Zone, Islamabad Additional Commissioner Inland Revenue, AEOI Zone, Islamabad from the post of Deputy Commissioner, Regional Tax Office, Lahore.
11. Osama Idrees (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Rawalpindi from the post of Secretary, (OPS) (Reforms & Modernization Wing) Federal Board of Revenue (Hq), Islamabad.
12. Naveed Hassan (Inland Revenue Service/BS-18) has been transferred and posted as Secretary, (OPS) (Reforms & Moderanization Wing) Federal Board of Revenue (Hq), Islamabad from the post of SA to Member(Admn/HR), Federal Board of Revenue (Hq), Islamabad.
13. Ms. Sadeea Nadeem (Inland Revenue Service/BS-18) has been transferred and posted as Additional Commissioner Inland Revenue (OPS) Regional Tax Office, Multan from the post of Additional Director (OPS), Addl. Directorate of Internal Audit (Inland Revenue), Multan.
14. Tariq Mahmood Bhatti (Inland Revenue Service/BS-18) has been transferred and posted as Additional Commissioner Inland Revenue (OPS) Large Taxpayers Office, Multan from the post of Deputy Commissioner, Regional Tax Office, Sahiwal
15. Shamshad Gul (SAST/BS-18) has been transferred and posted as Second Secretary, (DG BTB) Federal Board of Revenue (Hq), Islamabad/Second Secretary/Deputy/Assistant Director (BTB-I), Directorate General of BTB, FBR (Hq), Islamabad from the post of Assistant Director (Audit), Regional Tax Office, Islamabad.
16. Aamir Masood (AOST/BS-18) has been transferred and posted as Second Secretary, (IT Wing) Federal Board of Revenue (Hq), Islamabad from the post of Assistant Director (Audit), Regional Tax Office II, Karachi.
17. Amjad Ali (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Peshawar from the post of Deputy Commissioner, Large Taxpayers Office, Islamabad.
18. Muhammad Junaid Murtaza (Inland Revenue Service/BS-18) has been transferred and posted as Second Secretary, (IT Wing) Federal Board of Revenue (Hq), Islamabad from the post of Second Secretary, (Admin Pool) Federal Board of Revenue (Hq), Islamabad.
19. Aisha Asad (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, (WHT Wing) Federal Board of Revenue (Hq), Islamabad.
20. Ms. Mahak Mansoor (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Lahore from the post of Deputy Commissioner, Commissioner Inland Revenue AEOI Zone, Lahore.
21. Ms. Kiran Zahra (Inland Revenue Service/BS-18) has been transferred and posted as Second Secretary, (ST Operations) Federal Board of Revenue (Hq), Islamabad from the post of Deputy Commissioner, Regional Tax Office, Rawalpindi.
22. Ms. Seemab Zafar (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Regional Tax Office, Lahore from the post of Deputy Commissioner, Corporate Tax Office, Islamabad.
23. Ray Muhammad Najam Nawaz Saqib (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Large Taxpayers Office, Multan from the post of Deputy Commissioner, Regional Tax Office, Sargodha.
24. Ms. Haneen Saif (Inland Revenue Service/BS-18) has been transferred and posted as Second Secretary, (Withholding Wing) Federal Board of Revenue (Hq), Islamabad from the post of Deputy Commissioner, Regional Tax Office, Islamabad.
25. Malik Ghulam Abbas (Inland Revenue Service/BS-18) has been transferred and posted as Deputy Commissioner Inland Revenue Medium Taxpayers office, Karachi from the post of Deputy Commissioner, Corporate Tax Office, Karachi.
26. Muhammad Ali (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner Inland Revenue Large Taxpayers Office, Multan from the post of Assistant Commissioner, Regional Tax Office, Gujranwala.
27. Naveed Ali (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, Sukkur.
28. Muhammad Waqas Khan (Inland Revenue Service/BS-17) has been transferred and posted as Assistant Commissioner (Prob) Inland Revenue Regional Tax Office, Peshawar from the post of Assistant Commissioner (Prob), Regional Tax Office, Abbottabad.
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.
Section 214 of Income Tax Ordinance, 2001 has explained that all income tax authorities are required to observe and follow the orders, instructions and directions issued by the Federal Board of Revenue (FBR). The FBR is has also been empowered to select taxpayers for audit and call for the record.
211. Power or function exercised. —(1) Where, by virtue of an order under section 210, a an officer of Inland Revenue or by a special audit panel appointed under sub-section (11) of section 177 exercises a power or performs a function of the Commissioner, such power or function shall be treated as having been exercised or performed by the Commissioner.
(2) The exercise of a power, or the performance of a function, of the Commissioner by an officer of Inland Revenue shall not prevent the exercise of the power, or the performance of the function, by the Commissioner.
(3) The Board or, with the approval of the Board, an authority appointed under this Ordinance, shall be competent to exercise all powers conferred upon any authority subordinate to it.
212. Authority of approval.— The Board may, by a general or special order, authorise the Chief Commissioner Inland Revenue or the Commissioner to grant approval in any case where such approval is required from the Board under any provision of this Ordinance.
213. Guidance to income tax authorities.— In the course of any proceedings under this Ordinance, the Commissioner or any taxation officer may be assisted, guided or instructed by any income tax authority to whom he is subordinate or any other person authorised in this behalf by the Board.
(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.)
Section 209 of Income Tax Ordinance, 2001 has defined jurisdiction of income tax authorities such as chief commissioner, commissioner and commissioner (appeals) to exercise power.
209. Jurisdiction of income tax authorities.—(1) Subject to this Ordinance, the Chief Commissioners, the Commissioners and the Commissioners (Appeals) shall perform all or such functions and exercise all or such powers under this Ordinance as may be assigned to them in respect of such persons or classes of persons or such areas as the Board may direct:
Provided that the Board or the Chief Commissioner, as the case may be, may transfer jurisdiction in respect of cases or persons from one Commissioner to another.
(2) The Board or the Chief Commissioner may, by an order, confer upon or assign to any officer of Inland Revenue all or any of the powers and functions conferred upon or assigned to the Commissioner, under this Ordinance,
in respect of any person or persons or classes of persons or areas as may be specified in the order;
Provided that the Board may also confer upon or assign to any Officer of Inland Revenue the aforesaid powers and functions through Automated Case Selection System:
Provided further that the Board may make rules for conferment or assignment of such powers and functions through Automated Case Selection System.
Explanation.— For the purpose of this sub-section, the expression “Automated Case Selection System” means an algorithm for randomized allocation of cases by using suitable technological modes.
(3) An order under sub-section (2) by the Chief Commissioner shall be made only with the approval of the Board.
(4) The Officer of Inland Revenue referred to in sub-section (2) shall, for the purposes of this Ordinance, be treated to be the Commissioner.
(5) Within the area assigned to him, the Commissioner shall have jurisdiction, —
(a) in respect of any person carrying on business, if the person’s place of business is within such area, or where the business is carried on in more than one place, the person’s principal place of business is within such area; or
(b) in respect of any other person, if the person resides in such area:
(6) Where a question arises as to whether a Commissioner has jurisdiction over a person, the question shall be decided by the Chief Commissioner or Chief Commissioners concerned and, if they are not in agreement, by the Board.
(7) No person shall call into question the jurisdiction of a Commissioner after that person has furnished a return of income to the Commissioner or, where the person has not furnished a return of income, after the time allowed by any notice served on the person for furnishing such return has expired.
(8) Notwithstanding anything contained in this section, every Commissioner shall have all the powers conferred by, or under, this Ordinance on him in respect of any income arising within the area assigned to him.
(8A) The power to confer jurisdiction under this section shall include the power to transfer jurisdiction from one income tax authority to another.
(9) Where, in respect of any proceedings under this Ordinance, an income tax authority is succeeded by another, the succeeding authority may continue the proceedings from the stage it was left by that authority’s predecessor.
(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.)
208. Appointment of income tax authorities.— (1) The Board may appoint as many Chief Commissioners Inland Revenue, Commissioners Inland Revenue, Commissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers, District Taxation Officer Inland Revenue, Assistant Director Audit, Superintendents Inland Revenue, Inspectors Inland Revenue, Auditors Inland Revenue and such other executive or ministerial officers and staff as may be necessary.
(2) Subject to such orders or directions as may be issued by the Board, any income tax authority may appoint any income tax authority subordinate to it and such other executive or ministerial officers and staff as may be necessary.
(3) All appointments, other than of valuers, chartered accountants or experts, made under this Ordinance, shall be subject to rules and orders of the Federal Government regulating the terms and conditions of persons in public services and posts.
(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.)
207. Income tax authorities.— (1) There shall be the following Income Tax authorities for the purposes of this Ordinance and rules made thereunder, namely:—
(a) Board:
(b) Chief Commissioner Inland Revenue;
(c) Commissioner Inland Revenue;
(d) Commissioner Inland Revenue (Appeals);
(e) Additional Commissioner Inland Revenue;
(f) Deputy Commissioner Inland Revenue;
(g) Assistant Commissioner Inland Revenue;
(ga) Special audit panel;
(h) Inland Revenue Officer;
(i) Inland Revenue Audit Officer;
(ia) District Taxation Officer Inland Revenue;
(ib) Assistant Director Audit.
(j) Superintendent Inland Revenue;
(k) Inspector Inland Revenue; and
(l) Auditor Inland Revenue;
(2) The Board shall examine, supervise and oversee the general administration of this Ordinance.
(3) The income tax authorities specified in sub-section (1) except in clause (a) shall be subordinate to the Board.
(3A) Commissioners Inland Revenue, Additional Commissioners Inland Revenue, Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers, District Taxation Officer Inland Revenue, Assistant Director Audit, Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue, shall be subordinate to the Chief Commissioners Inland Revenue.
(4) Subject to sub-section (5), Additional Commissioners Inland Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers, District Taxation Officer Inland Revenue, Assistant Director Audit, Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Commissioners Inland Revenue.
(4A) Deputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, Inland Revenue Officers, Inland Revenue Audit Officers, District Taxation Officer Inland Revenue, Assistant Director Audit, Superintendents Inland Revenue, Auditors Inland Revenue and Inspectors Inland Revenue shall be subordinate to the Additional Commissioners Inland Revenue.
(5) An officer vested with the powers and functions of Commissioner shall be subordinate to the Chief Commissioner Inland Revenue.
(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.)
