LTUs, RTOs: implementation of 'Integrated Enforcement Plan' made mandatory

The Federal Board of Revenue (FBR) has made it mandatory for the Chief Commissioners of Large Taxpayer Units (LTUs) and Regional Tax Offices (RTOs) to implement the 'Integrated Enforcement Plan', ensuring its compliance by non-filers and short-filers of sales tax, and recovery of income tax/withholding taxes from non-compliant business units during 2011-12.
Sources told Business Recorder here on Monday that the 'Integrated Enforcement Plan' has been chalked out by FBR Member Enforcement and Accounting Aminullah and communicated to the field formations for immediate compliance during 2011-12. The FBR has issued instructions to the LTUs and RTOs to enforce the 'Integrated Enforcement Plan'.
Under the plan, the FBR has directed the LTUs/RTOs to submit details of non-filers/short-filers of sales tax, assessments of minimum tax liability, provisional assessments and recovery of defaulted tax/additional tax from withholding agents, etc.
Aminullah has issued the 'Integrated Enforcement Plan' after giving presentation to the Outreach Programme Group of the Tax Reform Co-ordination Group (TRCG). This enforcement plan is different from the National Enforcement Plan circulated by the Directorate General of Intelligence and Investigation Inland Revenue (IR). The FBR has sought monthly details of all categories of taxpayers and their level of compliance on monthly basis. Besides, all Chief Commissioners would be bound to submit details of withholding taxes to the Board.
According to the 'Integrated Enforcement Plan', the field formations would submit taxpayers' data, identified as dormant, number of non-filers, number of non-filers notified, number of non-filers who filed after notification, number of short-filers, number of short-filers notified, number of short-filers who filed after notification, number of non-registered taxpayers identified and number of taxpayers registered after being identified as non-registered.
For the non-registered non-filers, 'Integrated Enforcement Plan' has sought details about the number of non-registered taxpayers, number of new taxpayers registered on NTN/STRN, number of taxpayers e-enrolled for electronic filing of returns, number of return received from new taxpayers and amount of tax paid by new taxpayers. Under the category of registered non-filers, the details include number of non-filers detected, number of notices issued, number of returns filed in compliance to notices and amount of tax paid with the return filed. In cases of short-filers/short-payers, the field formations would provide information about number of short-filers/short-payers detected, number of notices issued, number of returns completed in response and amount of tax recovered.
Under the 'Integrated Enforcement Plan', the field formations would provide information about the best judgement assessments of income tax. Details include number of best judgement assessments made, number of cases where penal proceedings completed, amount of tax charged, amount of penalties charged, amount of tax recovered and amount of penalties recovered.
The field formations would also submit data about provisional assessments (income tax) under the 'Integrated Enforcement Plan'. It included number of provisional assessments made, number of cases where penal proceedings completed, amount of tax charged, amount of tax recovered and amount of penalties recovered. The FBR has also sought information about the minimum tax liability assessments (sales tax). The details cover number of cases in which minimum tax liability determined, number of penal proceedings completed and amount of minimum tax liability/penalty recovered.
The details about the withholding tax (income tax) include number of taxpayer-in-default declared, amount of defaulted tax/additional tax recovered, amount of penalty charged and recovered for default in furnishing of prescribed withholding tax statement. In cases of withholding tax (sales tax), the details include number of withholding agents enlisted, amount of withholding tax collected and number of withholding tax returns filed.