Section 182: non-filers tax officers asked to fulfil requirements

Sensing that seniority issue might crop up in taking punitive measures against over 1,000 officers, who have failed to submit income tax returns for tax year 2013, the Federal Board of Revenue (FBR) has now asked these non-compliant officers to file their income tax returns by fulfilling the requirements of Section 182 of the Income Tax Ordinance on their own to avoid discontinuation of their performance allowances.
According to sources, the power under section 182 of the Ordinance, which deal with penalty for failure to furnish return, has now been delegated to deputy commissioner, a most junior post in civil bureaucracy. "How it is possible that a junior civil servant can take punitive measures against his/her senior officers, albeit he/she has power to do so," sources said.
"If any deputy commissioner dared to exercise power of section 182 against non-filer senior officers, the chances of their survival in civil bureaucracy will shrink considerably," they opined. They said that these tax officers, who received couple of warning notices from FBR during last six months, were still serving in their respective departments with non-filers status.
Keeping the seniority issues in view, the FBR in its recent reminder letter had asked these non-compliant officers to fulfill the requirements of section 182 of the Income Tax Ordinance on their own to avoid discontinuation of their performance allowances. These officers through reminder letter have been directed to ensure filing returns along with payment of penalty under section 182 of the Income Tax Ordinance, 2001 by June 16, 2014 and its compliance report must be forwarded to FBR by June 19, 2014.
Over 1000 officers, who are from grade 19 and above and serving in Customs and Inland Revenue services, have not submitted their income tax returns for tax year 2013. After amendments to the income tax laws in the budget 2012-13, taxpayers, having income of Rs 1 million and above, have to file income tax returns including personal expenditures along with wealth statement for tax year 2013. "There is 100 percent tax collection from government servants as income tax is deducted at source".
However, the mandatory requirement of wealth statements, besides producing complete details of personal expenditures in tax returns has compelled FBR officials not to file income tax returns as their personal expenditures and details of wealth statements are not in conformity with their salary scales.