Legal action to be taken against non-filers: FBR action plan (2012) implemented

The Federal Board of Revenue has implemented an action plan (2012) to take legal action against habitual non-filers of returns and statement for last many years including 'best judgement assessment' under section 121 and provisional assessment under section 122-C of the Income Tax Ordinance 2001.
Sources told Business Recorder here on Tuesday that the action plan (2012) would take strict legal actions against the non-filers of returns and statements, who have failed to discharge their legal obligation for the last many years. In the past few, years, these persons have not filed their returns and statements, wherever applicable. To strictly, deal with the persistent non-filers of returns and statements, the FBR has implemented an action plan (2012) in the field formations.
According to the action plan to enforce returns of income from non-filers of Tax Year 2010 and other previous tax years, it has been reported that large number of cases, enforcement of returns and Statements for the previous years is also pending. Therefore, such cases/defaults also require follow-up by the field offices.
The plan said that the first stage is the identification of non-filers for Tax Year-2010 and previous Tax Years by Regional Tax Offices (RTOs) and Large Taxpayer Units (LTUs) in consultation with Pakistan Revenue Automation Limited (Pral) by January 31, 2012. Chief Commissioner concerned would be bound to certify that all the non-filers have been identified.
The second stage is the notification of non-filers for Tax Year-2010 and previous Tax Years, if any, by RTOs / LTUs by February 15, 2012 and in this regard, the Chief Commissioner concerned will personally certify that all the non-filers have been notified.
Under the plan, the completion of action against non-filers would be implemented by RTOs/LTUs up to June 30, 2012. Moreover, the Chief Commissioner concerned would personally certify that action under the law including best judgement assessment U/S 121/provisional assessment U/S 122-C to be completed by the end of the financial year (2011-12), action plan added.