''Finding of Contravention Reports/Audit Reports'': FBR database has no electronic record

The national database of Federal Board of Revenue (FBR) has no electronic record of ''Finding of Contravention Reports/Audit Reports'', reflecting maintenance of incomplete record of tax affairs of the registered persons.
Sources told Business Recorder here on Monday that the Board has maintained a central database at the FBR House, Islamabad. The purpose of the central database is to verify tax payments and broadening the tax base. The Board has compiled a report on the latest position of the data maintained electronically. According to FBR report, all the databases are being maintained centrally at FBR, except ''Finding of Contravention Reports/Audit Reports''. The claimants file the refund claims along with the requisite documents (Sales/Purchase Invoices, GD (Imports/Exports) which are then replicated to central repository of data (CR). The CR for cross verification of these documents from the available databases and either validates the documents or raises objections.
The centralised databases of ''list of recoveries'', ''stock statements'', ''details of debit/credit notes presented by the claimants along with the claims'', ''data relating to non-filers, etc'' ''data relating to profiles of refund claimants'' are available at central repository (CR). However, data relating contravention reports and audit reports are not available and business side of Sales Tax Wing will be able to comment on the time line when the module will be developed, the FBR added.
The Auditor General of Pakistan had compiled a report on the non-availability/maintenance of Centralised Database of basic information. According to Concept Paper, for a successful launching of the project correct and complete data of Customs as well as Sales Tax was a prerequisite. Following information is prerequisite for application of electronic checks through Centralised Repository:- Database of imports and exports, sales tax profiles, tax returns, list of outstanding recoveries, blacklisted, suspected/closed units, stock statements, sale and purchase invoices, suspended and de-registered unit, sales and purchase invoice summary, data of refund cases processed by the system, finding of Contravention Reports/Audit Reports and list of non-traceable units.
The Pakistan Revenue Automation Limited (PRAL) had maintained various databases though Operational Data Storage (ODS) and refund system used these databases by accessing as authorised user. For updating the databases, ODS and STARR share information at database'' level. This information verification of data is done with the help of different information including ODS-e-Portal Sales Tax (REG) Database, ODS-e-Portal Income Tax (REG) Database, Challan Database-DPCs/DPUs (Mahasil), e-portal Income Tax (Return) Database, e-portal Sales Tax (Return) Database, One-Customs (Import & Export Cleared GDs) Database, PaCCS (import/export) database, RECAP Database (Revenue Collection Automation Project), history data for Sales Tax (pertaining to ISS for FY 05-06, FY 06-07 & FY 07-08), sales tax return database (History data of ST returns for FY 2007-08) and STARR Database- (Claimant''s invoice data, Invoice Summary data, Refund sanctioned, Refund paid through treasury etc).