Board-in-Council to approve new job descriptions of FBR Members
Board-in-Council of the Federal Board of Revenue (FBR) is expected to approve new job descriptions of the FBR Members, clearly distinguishing powers and functions of FBR Member Inland Revenue, Operations and Member Policy Inland Revenue. Sources told Business Recorder here on Wednesday that the meeting of Board-in-Council would be held on July 18 (Thursday) to be chaired by FBR Charmin Tariq Bajwa.
Copyright Business Recorder, 2013
This would be the first Board-in-Council meeting called by new FBR Chairman to discuss policy issues. The meeting would give approval to job description of all Members of FBR. The Board-in-Council meeting may also give approval of the appointment of the Legal Consultant for the FBR and absorption/induction of deputationists in FBR House. The FBR will finalize the new job description of Members after incorporating their viewpoints during Board-in-Council meeting. Changes may be made in the proposed job description of FBR Members during meeting, if required.
According to the proposed job descriptions, Member Policy (Inland Revenue) would be empowered to deal with all matters relating to policy, rules and regulations of income tax, sales tax and federal excise duty and interpretation of related laws. He would have the authority to deal with policy matters pertaining to the functions like exemptions; double taxation and judicial/legislation issues.
Member Policy (Inland Revenue) would also be empowered to liaise with international organisations/agencies on all matters relating to Inland Revenue and supervision of all inter-ministerial issues related to Inland Revenue. The proposal said that the Member Operations (Inland Revenue) would have the authority to carryout supervision of domestic operations nation-wide. All the Chief Commissioners of all Regional Tax Offices and Large Taxpayer Units would be legally bound to report to Member Operations (Inland Revenue). He would have the authority to monitor revenue collection and achievement of revenue targets by field officers.
FBR Member Customs would handle all policy/rules/regulation matters governing levy and collection of customs and interpretation of related laws. He would deal with allied functions including exemptions; duty drawbacks; rebates; changes/modifications in Pakistan Customs Tariff and judicial/legal issues. He would liaise with international organisations/agencies on matters relating to Customs. He would be responsible for the achievement of budgetary targets/supervision of operations. He would also handle processing, short listing and nominating officers of customs for customs specific foreign training. FBR Member Customs would have the authority to supervise all inter ministerial issues related to Pakistan customs.
As per the proposal, FBR Member (Administration) would have the powers of posting/transfers/promotions of the employees. Overall administration of Federal Board of Revenue and field formations would be the responsibility of the Member Admin. He would have the authority for processing, short listing and nominations of officers of FBR for mandatory training/courses such as MCMC, SMC, NMC and NDU.
FBR Member (Administration) would be responsible for budget management of FBR and perform/initiate FBR employees' welfare activities. FBR Member Legal would be empowered to grant approval for filing of appeals/references before High Courts and CPLAs before the Supreme Court as well as keep co-ordination to ensure filing of para-wise comments in courts and pursuing litigation in High Courts and Supreme Court. He would be responsible for co-ordination with Law Division, Attorney General for Pakistan and assigning and monitoring of performance of Legal Advisors and Advocates on panel.
He would be engaged in the co-ordination with field officers to ensure representation in each case sub-judice before the court. He would have the mandate to co-ordinate with field officers in respect of matters relating to the appointment of ASCs and AORs in tax cases, fee matters of such advocates and co-ordination with field formations for recommendation of names of advocates to the Ministry of Law for their nomination on FBR panel.
FBR Member Legal would be responsible for continuous maintenance and updating the list of pending cases before the Supreme Court and High Courts on the official website of FBR. He would be responsible for co-ordination in respect of matters relating to the National Assembly and Senate Standing Committees on Revenue and Finance. He would co-ordinate in respect of matters relating to Inter Provincial Co-ordination Committee.
FBR Member Legal would provide condonation of time limitations against requests filed by the Commissioner Inland Revenue Appeals and Collectors Appeals. He would be engaged in the monitoring of work of Commissioner Inland Revenue Appeals and Collectors Appeals and rationalisation of work load of appeals.
FBR Member Legal would have to circulate important judgements of the courts to the field offices and placing the same on official website of the FBR. He would be engaged in monitoring the work of Task Forces constituted for the purpose of liquidation of sub judice cases before the Supreme Court and High Courts. He would also co-ordinate with field offices and Federal Tax Ombudsman (FTO) office to ensure submission of reports to FTO, implementation of FTO recommendations, filing of representation before the President and their review before the FTO.
FBR Member Facilitation and Taxpayer Education (FATE) would act as the official spokesperson of FBR. He/she would be responsible for facilitation and education of taxpayers through development and execution of media campaigns on operational and policy matters of FBR. FBR Member FATE would deal with the awareness campaigns, conferences/workshops/ seminars for taxpayers. He/she would supervise the publication of FBR's newsletter. FBR Member FATE would provide taxpayers assistance by addressing their queries through call centre/helpline/emails/fax, etc.
FBR Member FATE would deal with the FBR's official website, dissemination of explanatory literature, brochures, FAQs for taxpayers' facilitation and education, monitoring Tax Facilitation Centers (TFCs) and their evaluation to improve their facilitative measures and create taxpayer-friendly environment for greater taxpayer satisfaction and address taxpayers' grievance received under Section-7 of FBR Act, 2007.
The proposed job description further said that FBR Member Enforcement & Withholding would be empowered to deal with the planning and designing procedures regarding tax returns and tax payments; tax return processing; taxpayer registration matters; control of unregistered taxpayers; control of non filing and collection of arrears. FBR Member Enforcement & Withholding to evaluate enforcement and withholding tax activities for all domestic taxes.
FBR Member (Taxpayers Audit) would be engaged in planning and designing audit procedures. The job description of the Member also included evaluating tax audits for all domestic taxes; devising and implementing a national audit plan; evolving and designing case selection criteria to extend audit coverage to all higher risk areas; selection of cases for audit and spearheading the process of developing the audit methodology to assure audit quality.
FBR Member Accounting would deal with all matters relating to PAC/DAC on audit reports/ performance audit reports/special studies reports. He would deal with all matters relating to PAC/DAC on appropriation accounts (grants with AGPR), all matters relating to DAC on management/MFDAC (Memorandum for Departmental Accounts Committee) reports and Financial Attest of Financial Statements (Revenue Components) for each financial years. He would co-ordinate with Auditor General of Pakistan and Public Accounts Committee in matters relating to audit and vice versa, as per proposed job description.
FBR Member Strategic Planning Reforms & Statistics (SP&S) would have to formulate revenue targets and strategic planning for their achievements in consultation with line members. He would be responsible for making available in-depth analysis of the data regarding collection of individual taxes ie Direct taxes, Indirect taxes, Customs duty etc. He would provide fiscal updates on the revenue generating efforts as well as conduct studies, suggested by other FBR Wings, sources added.