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Q.15.Write Down A Note On Commissioner of Inland Revenue: Authorities

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AUTHORITIES

Q.15.Write down a note on Commissioner of Inland Revenue


Commissioner Inland revenue is appointed by the board. Commissioner Inland Revenue, is
subordinate to the Chief Commissioner Inland Revenue and Additional Commissioner Inland
Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioner Inland Revenue and,
Officers of Inland Revenue, Special Officers Inland Revenue and Inspector Inland Revenue are
subordinate to the Commissioner Inland revenue.
Commissioner Inland revenue enjoys the following power and has to perform the following function
under the law
1. PAYMENT OF TAX AT RETIREMNT
Allow the employ to pay tax to on his retirement payment and golden handshake payment as
per normal or pay tax on the three preceding tax year.
2. PAYMENTS OF TAX ON ARRIERS
Allow an employ to pay tax on salary received in arrears in the tax year in which services where
rendered.
3. EXTENSION IN DATE
Extend the date of selection out of the option available to an employee
4. CHANGE IN METHOD OF ACCOUNTING
Allow a person to change his method of accounting
5. CHANGES IN STOCK VALUATION METHOD
Permit the change of stock valuation of method
6. GRANT SPECIAL TAX YEAR
Allow a person to use a special tax year
7. GRANT NORMAL TAX YEAR
Allow a person to use normal tax year instead of tax year
8. IMPOSITION OF CONDITIONS
Impose a condition while permitting a person to use a special tax year or income tax year
9. WITHDRAWAL OF GRANT
With draw the permission granted to a person to use a specific tax year
10. TAX CREDIT
Distribute, apportion or allocate income, deduction or tax credits in respect of any transaction
between associates

11. DETERMINATION OF VALUE


Charge to the tax of any unexplained income or assets and determine the value of assets
12. RETURN OF INCOME
Require a person or his representative to furnish the return of income
13. WEALTH STATEMENT
Require a person to furnish his wealth statement
14. DISCOUNTINIOUS BUSINESS
Require a person to furnish his return if the business is discontinued and a person has not
furnished his return of income
15. EXTENSION IN TIME
Extend the time for filing the return
16. ASSESSMENT ORDER
Make an assessment order if the taxpayers has not furnish his return of income
17. AMMENDED ASSESSMENT
Make n amended assessment order
18. PROVISIONAL ASSESSMENT
Make a provisional assessment order
19. RECOVERY OF TAX
Take all necessary and appropriate actions for recovery of tax from a taxpayer
And recover the tax from a person who holds money on behalf of the taxpayers and from
liquidator
20. EXEMPTION CERTIFICATE
Issue an exemption certificate
21. MAINTINENCE OF RECORDS
Authorize a person to maintain the prescribed records , Books, Accounts, etc
22. AUDIT
Select any person for audit
23. IMPOSE PENALITIES
Impose penalties for different defaults

Q.16.Write down a note on Appellate Tribunal Inland Revenue


The Federal Government is the appointing authority of the Appellate Tribunal. It is second Court of
appeals. The taxpayer or the Commissioner Inland Revenue, if not satisfied with the decision of the
Commissioner Inland Revenue (Appeals) can appeal to the Appellate Tribunal Inland Revenue.
Members of Appellate Tribunal Inland Revenue:
The appellate tribunal Inland Revenue of two types of members:
(a) Judicial members; and
(b) Accountant members.
The necessary for their appointments are as follows:
Judicial Members:
The federal government may appoint a person as judicial member of the Appellate Tribunal Inland
Revenue if:
He has exercised the powers of a district judge and a qualified to be a judge of a high court; or
He is or has been an advocate of high court and is qualified to be a judge of high court
Accountant members:
The federal government shall appoint the accountant members of the tribunal also. the accountant
members shall be an officer of inland revenue equivalent in rank to a chief commissioner inland
revenue a commissioner of inland revenue and a commissioner of inland revenue (appeals) having
at least five years experience as commissioners or collector is also eligible for appointment as
accountant member. The federal government may appoint as many judicial and accountant
members as it think necessary for the proper working of the appellate tribunal inland revenue.
Administration:
A full time registrar is responsible to receive the appeals and look after the working of the offices of
the tribunals. He is subordinate to chair person of the appellate tribunal inland revenue and works
under his guidance he entertains the appeals provisionally, fixes the dates and looks after the
administrative affairs of the appellate tribunal inland revenue.
His office situated headquarters of appellate tribunal Inland Revenue in Islamabad. There is
accountant registrar posted in Karachi and Peshawar branches.

Functions of the appellate tribunal inland revenue:


The chairperson of the appellate tribunal Inland Revenue may constitute benches to perform the
function of tribunals. A bench normally consists of two members. However, a larger bench may also
be constituted by the chairperson. A bench usually consists of equal members of judicial and
accountant members what in certain cases the number of one type of members may exceed the
other type by one the chairman is also empowered to constituted as many benches consisting of a
single member as he may deem necessary to hear such cases or class as the federal government may
by order in writing specify.
Organization of appellate tribunal can best be explained with help of following chart.
Explanation:
A bench might consist of two judicial members and one accountant members or two judicial
members and three accountant members. The federal government may authorized the chairperson
or any one members of the tribunal to alone hear and beside the case .The chairman or other
members of the appellate tribunal inland revenue authorized in this behalf by the chairman who
constitutes a single members bench may dispose of any case where the amount of tax or penalty
involved does not exceed rupees 5000000. If the members of a bench differ in opinion on any point
the majority decision is accepted but if the members are equally divided the point in disputes in
referred to the chairperson of the tribunal. In such cases the chairperson appoints one or more of
the other person of the tribunal to hear the disputed point. The question is then decided according
to the opinion of majority of members who have hared the case including those who first heard.
Final fact finding Authority:
The decision of the appellate tribunal Inland Revenue on the point of fact is final. Due tom this
reason it is known as final fact finding authority. However if the decision of the appellate tribunal
inland revenue involves a point of law the case can be referred to the high court

Q.17.Write down the powers and functions of Federal board of revenue


(FBR):
Introduction:
The old name of Federal Board of revenue was Central Board of Revenue. FBR is the
highest tax authority in Pakistan. It has the powers to exercise the general administration of the
income Tax ordinance, 2001.
It is constituted under the provisions of the Federal board of Revenue Act, 2007.
All other tax authorities are appointed by Board and are subordinate to it.
Organization of FBR:
The federal Board of Revenue presently comprises
chairman and eleven members, appointed by the Federal Govt. as follows;
1. Three lines members
2. Four functional members
3. Four Support members
HEAD OF BOARD----CHAIRMAN:
In the existing steps, the Chairman, FBR, being the executive head of the board as well as
secretary of the revenue division has the responsibility for
1. Formulation and administration of fiscal policies,
2. Imposition and collection of federal taxes, and
3. Judicial function of hearing of appeals.
The Chief Commissioner Inland Revenue and Commissioners Inland Revenue (Appeals) are
subordinate to the board and Commissioner Inland Revenue, are subordinate to the Chief
Commissioner Inland Revenue.
Additional Commissioner Inland Revenue, Deputy Commissioner Inland Revenue, Assistant
Commissioner Inland Revenue and ,Officers of Inland Revenue ,Special Officers Inland Revenue and
Inspector Inland Revenue .
FUNCTIONS:
Appointment
The Board may appoint as many Chief Commissioners Inland Revenue, Commissioner
Inland Revenue, Commissioner Inland revenue (Appeals), Additional Commissioners Inland revenue,
Deputy Commissioner Inland Revenue, Assistant Commissioner Inland Revenue, Inland Revenue
Officers, and Superintendents Inland Revenue officers,
Inland Revenue, Auditors Inland Revenue and such other executive or ministerial officers and staff as
many be necessary.
(a) The board many allow any other income tax authorities to appoint its subordinates and such
other executive or ministerial officers and staff as many be necessary.
(b) All appointments of income tax authorities are subject to the rules and conditions which
apply to the employees of the Federal Government.
POWERS:
In quite a few cases same powers have been vested in the hands of more than one income
tax authority. This has been done for the immediate action which is some time necessary in specific
situation.
In certain other cases powers originally provided to one income tax authority may be
shifted to an other authority.
OTHER FUNCTION OF BOARD:
Fiscal policies
Formulation and administration of fiscal policies.
Imposition of federal taxes
The board can impose and collect federal taxes
Grant approval
Grant approval to leasing companies and modarbas
Methods of accounting
Specify the methods of accounting for certain business or class of business, or any other source of
income or any class of person.
Make the rules
Make the rules for carrying out efficient administration of the ordinance by notification in the official
gazette.
Procedure for finishing returns
Determine the procedure for finishing returns and other documents
Approve the charitable institutions
Approve the charitable institutions for the purpose of income tax Ordinance , specially for donation
purposes
Rule for evaluation and taxation
Make the rule for evaluation and taxation of an explained income or asset.
Circulars for the guidance
Issue circulars for the guidance to the tax payers and offices of board.
Appointment and transfer
Appoint income tax authorities. Transfer any of the income tax authorities including valuer
Determination of Jurisdictions
Determine the jurisdictions of income tax authorities
Audit
Appoint a firm of chartered accountants or cost and managements accountants to conduct the audit
of a person.
Appointment of private agency
Appoint any private agency or firm or company to carry out survey in respect of specified persons or
areas.

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