FBR delegates powers to Members for ensuring duty, tax collection

KARACHI: The Federal Board of Revenue (FBR) has delegated powers and functions to the board members under various fiscal statutes to ensure the collection of tax and duty and given authority to deal with all legal issues, FBR notification said on Thursday.
The board members given powers and functions under Section 8 of the FBR Act, 2007 read with Rule 3(1) of FBR Rules, 2007 which are as under:
Member (Information Technology)
1. Exercise powers and perform functions of the Board under the following provisions of Sales Tax Act, 1990; Sections 2(5AAA) in consultation with Member (IR-Operations), 22(2A) in consultation with Member (IR-Operations), 22(3) in consultation with Member (IR-Operations), 26(1) 3rd Proviso in consultation with Member (IR-Operations), 50A in consultation with Member (IR-Operations) and 52A in consultation with Member (IR- Operations).
2. Exercise powers and perform functions of the Board under the following provisions of Income Tax Ordinance, 2001; Section 237A in consultation with Member (IR-Operations).
3. Exercise powers and perform functions of the Board under the following provisions of Federal Excise Act, 2005; Sections 4(6) in consultation with Member (IR-Operations) and 17(2)(b) in consultation with Member (IR-Operations).
4. Exercise powers and perform functions of the Board under the following provisions of Income Tax Rules, 2002; Rules 73(2), 73(6) and 229.
5. Exercise powers and perform functions of the Board under the following provisions of Federal Excise Rules, 2005; The electronic Filing of Federal Excise Rules, 2005.
6. Exercise powers and perform functions of the Board under the following provisions of Sales Tax Rules, 2006; Rules 1508, 1500, 150G, 1501, 150J, 150K, 150L and 1500.
JOB DESCRIPTIONS OF MEMBERS, FBR Member (Customs)
1. Deal with all policy matters, rules, regulations, interpretation of relevant laws and perform all allied functions, relating to Customs, including:
i) Exemptions
ii) Duty Drawbacks
iii) Rebates
iv) Changes/Modifications in Pakistan Customs Tariff
v) Judicial/Legal Issues
2. Formulate and present proposals relating to Customs for annual Finance Bill;
3. Liaise with international organizations/ agencies on matters relating to Customs; Achieve revenue targets and manages operations relating to Customs;
4. Process, short list and nominate officers of Customs for Customs specific foreign training;
5. Supervise all inter-ministerial issues relating to Customs;
6. Exercise powers and perform functions of the Board under the provisions of Customs Act 1969, Customs Rules 2001 and Customs Notifications as delegated by the Board:
7. Perform any other duty or task assigned by the Chairman, FBR.
Member (Inland Revenue-Policy)
1. Deal with all policy matters, rules, regulations, interpretation of relevant laws and perform all allied functions, relating to Income Tax, Sales Tax, Federal Excise Duty, Income Support Levy, Capital Value Tax, Wealth Tax and Corporate Asset Tax; including:
a. Exemptions
b. Avoidance of Double Taxation Agreements
2. Formulate and present proposals relating to Income Tax, Sales Tax, Federal Excise Duty, Income Support Levy and Capital Value Tax for annual Finance Bill;
3. Liaise with international organizations/ agencies on matters relating to Inland Revenue;
4. Supervise all inter-ministerial issues relating to Inland Revenue;
5. Coordinate in matters relating to Inter Provincial Coordination Committee;
6. Process, short list and nominate officers of IRS for IRS specific training;
7. Exercise powers and perform functions of the Board under the provisions of Sales Tax Act 1990, Income Tax Ordinance 2001, Federal Excise Act 2005, Income Tax Rules 2002, Federal Excise Rules 2005 and Sales Tax Rules 2006, as delegated by the Board:.
8. Perform any other duty or task assigned by the Chairman, FBR.
Member (Inland Revenue-Operations)
1. Achieve revenue targets and manage operations relating to Inland Revenue;
2. Supervise revenue collection by Chief Commissioners of all RTOs I L TUs who shall report to him;
3. Monitor enforcement and Withholding Tax activities relating to Inland Revenue;
4. Law & Procedure except matters falling in the purview of Member (IR-Policy);
5. Liaise with the Member Customs for WHT on imports;
6. Exercise powers and perform functions of the Board under the provisions of
Sales Tax Act 1990, Income Tax Ordinance 2001, Federal Excise Act 2005,
Income Tax Rules 2002, Federal Excise Rules 2005 and Sales Tax Rules 2006, as delegated by the Board:
7. Perform any other duty or task assigned by the Chairman, FBR.
Member (legal)
1. Grant approval for filing of appeals/ references before High Courts and CPLAs before the Supreme Court;
2. Coordinate with field offices to ensure representation, filing of Para-wise comments, and pursuing litigation in various courts;
3. Coordinate with field offices and FTO office to ensure submission of reports to FTO, implementation of FTO recommendation, filing of representation before the President and review before the FTO;
4. Coordinate with Law Division and Attorney General of Pakistan;
5. Coordinate with field offices in matters relating to recommending names of advocates to the Ministry of Law for their nomination on FBR Panel, appointment of ASCs and AORs in tax cases, assigning cases to and monitor performance of Legal Advisors and Advocates on panel and their fee matters;
6. Maintain and update list of pending cases before the Supreme Court and High Courts through Appeal Management Processing System and Litigation Management System;
7. Monitor performance of Task Forces constituted for the purpose of liquidation of sub-judice cases before the Supreme Court and High Courts;
8. Monitor performance of CIR (A) and Collector (A) and rationalize their work load;
9. Circulate important judgments of courts to the field offices and place the same on web;
10. Exercise powers and perform functions of the Board under the provisions of Customs Act 1969, Sales Tax Act 1990, Income Tax Ordinance 2001 and Federal Excise Act 2005, as delegated by the Board:.
11. Perform any other duty or task assigned by the Chairman, FBR.
Member (Administration)
1. Manage administration of Federal Board of Revenue;
2. Recruitment of officers/officials of FBR;
3. Transfer/posting of officers (BS-17 and above) of Inland Revenue and Customs in consultation with the concerned Line Members and with the approval of the Chairman;
4. Transfer/Posting of Commissioners (Appeal) and Collectors (Appeal) in consultation with Member (Legal).
5. Short list and nominate officers of FBR for mandatory training such as MCMC, SMC, NMC and NDU;
6. Deal with promotion/ disciplinary/ litigation cases of FBR employees;
7. Manage record of FBR employees and HRIS;
8. Manage sanctioned strength of FBR employees;
9. Development budget and its expenditure under PSDP;
10. Manage current budget of FBR;
11. Administer expenditure budget of field formations;
12. Process all matters relating to official I gratis passports and Exit Control List (ECL);
13. Coordinate in matters relating to the National Assembly, Senate Standing Committees on Revenue and Finance, Cabinet Decisions and other Ministries/Divisions;
14. Manage logistics, vehicles, library, buildings, internal/external security and procurements pertaining to their repairs/maintenance at FBR (HQ);
15. Process all matters relating to purchase/condemnation of vehicles at FBR (HQ) and field offices;
16. Process hiring, de-hiring and rent payment of office buildings at FBR (HQ) and field offices;
17. Process hiring, de-hiring and rent payment of residential accommodations for employees at FBR (HQ);
18. Process re-imbursement of medical claims of employees at FBR (HQ) and field offices;
19. Manage all administrative and coordination arrangements for Annual Revenue Budget;
20. Perform/initiate welfare activities for FBR employees;
21. Exercise powers and perform functions of the Board under the provisions of Customs Act 1969, Sales Tax Act 1990, Income Tax Ordinance 2001 and Federal Excise Act 2005, as delegated by the Board:
22. Perform any other duty or task assigned by the Chairman, FBR.
Member (SPR&S)
1. Formulate revenue targets and do strategic planning for their achievements, in consultation with line members;
2. Provide analysis of data relating to collection of taxes i.e. Direct Taxes, Indirect Taxes, Customs Duty etc. and fiscal updates on revenue generating efforts;
3. Conduct studies, as suggested by other Wings, particularly sectoral analysis on tax contributions;
4. Coordinate with other financial institutions;
5. Perform any other duty or task assigned by the Chairman, FBR.
Member (Accounting)
1. Deal with all matters relating to PAC/DAC on Audit Reports/Performance Audit reports/Special Studies Reports;
2. Deal with all matters relating to PAC/DAC on Appropriation Accounts (Grants with AGPR);
3. Deal with 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 year;
4. Coordinate with Auditor General of Pakistan and Public Accounts Committee in matters relating to Audit and Vice Versa;
5. Perform any other duty or task assigned by the Chairman, FBR.
Member (FATE)
1. Facilitate and Educate taxpayers through development and execution of Media Campaigns on operational and policy matters of FBR;
2. Conduct Awareness Campaigns, Conferences, Workshops, Seminars, etc. for taxpayers;
3. Publish FBR’s News letter;
4. Assist taxpayers by addressing their queries through Call Centre /Helpline /emails /Fax etc.
5. Update and print all the statutes administered by FBR;
6. Manage and update FBR’s official website;
7. Comply with the provisions of the Freedom of Information Act;
8. Process taxpayers’ grievances under Section 7 of FBR Act, 2007;
9. Disseminate explanatory literature, brochures, FAQs for taxpayers;
10. Exercise powers and perform functions of the Board under the provisions of Income Tax Ordinance 2001, as delegated by the Board:
11. Perform any other duty or task assigned by the Chairman, FBR.
Member (Taxpayers Audit)
1. Plan and design audit procedures;
2. Evaluate tax audits for all domestic taxes;
3. Devise and implement Annual National Audit Plan;
4. Prepare selection criteria for audit coverage of higher risk areas;
5. Spearhead the process of developing the audit methodology to assure audit quality;
6. Exercise powers and functions of the Board under Sales Tax Act 1990, Income Tax Ordinance 2001 and Federal Excise Act 2005, as delegated by the Board.
7. Perform any other duty or task assigned by the Chairman, FBR.
Member (Information Technology)
1. Prepare plan and strategy for FBR in the field of Information & Communication Technology (ICT).
2. Provide support and assistance to the Senior Management in taking informed decision in the field of ICT;
3. Forecast and budget procurement of Software I Hardware I Networks, in coordination with PRAL;
4. Manage all ICT projects, including contract and Vendor Management, preparation of Bidding Documents I RFPs I Bid Evaluation Reports, Consultants’ TORs, etc, for award of contracts for procurement of Software/ Hardware, Networks, in coordination with PRAL;
5. Monitor and control software development and implementation by PRAL I external vendors and grant mandatory prior approval for initiating new or modifying I enhancing/ shelving existing software application;
6. Undertake periodic System Audits for Quality Assurance, especially security of the Operational Software, under development or developed and deployed, and resource Management for such System Audits;
7. Constitute user groups for various ICT activities;
8. Liaise with other Wings of FBR for Business Need Analysis;
9. Coordinate with Directorates General (T&R) for ICT Training of end-users;
10. Oversee cleansing of existing data;
11. Supervise PRAL’s overall management, including administrative, financial and technical activities;
12. Monitor and evaluate overall performance of CEO,PRAL;
13. Serve as an essential interchange for all communications between PRAL and FBR (HQ)/ its field offices;
14. Spearhead the process of developing the audit methodology to assure audit quality;
15. Deal with all legal, administrative and financial matters relating PRAL, including agreement/ contract and verification of invoices raised by PRAL;
16. Deal with all matters relating to SAP, including renewal of Licenses, Training and implementation, etc. in FBR and field offices;
17. Exercise powers and perform functions of the Board under the provisions of Sales Tax Act 1990, Income Tax Ordinance 2001, Federal Excise Act 2005, Income Tax Rules 2002, Federal Excise Rules 2005 and Sales Tax Rules 2006, as delegated by the Board:.
18. Perform any other duty or task assigned by the Chairman, FBR.
Member (Enforcement & WHT)
1. Preparation of Annual Integrated Enforcement Action Plan
2. Analysis of data obtained from field formations regarding enforcement activities, including data of withholding taxes, arrears, etc.
3. Quarterly presentation of findings and recommendations based on aforementioned analysis before BIC;
4. Liaison with Member (IR-Operations) regarding collection of withholding taxes Plan & Design procedures regarding
i) Taxpayer Registration including control of non-registration
ii) Tax Declarations including control of non-filing
iii) Tax payments
iv) Collection of tax arrears
v) Collection of with-holding taxes
5. Perform any other duty or task assigned by the Chairman, FBR.
Member (HRM)
1. Process, short list and nominate officers for local and foreign training, other than
2. mandatory training and IRS specific and Customs specific training;
3. Deal with all matters relating to Policies & Procedures for Performance-linked
4. Bonus Schemes, Voluntary Severance Scheme, Job Descriptions and Organizational Structure, work force planning;
5. Conduct awareness campaigns regarding changes and issues relating to human resource;
6. Perform any other duty or task assigned by the Chairman, FBR .

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