KARACHI: The Federal Board of Revenue (FBR) has included the Federal Excise within the ambit of Directorate General Intelligence and Investigation – Inland Revenue and notified the function of the Directorate General accordingly.
The functions of Directorate General of Intelligence and Investigation, Inland Revenue include to carry out intelligence activities or intelligence gathering on tax and duty related issues including non-declaration, under-declaration, non-payment of duty, duty evasion and revenue leakages through any other mean; to collect third party information relating to financial transactions in ongoing inquiries and investigations; to establish and develop linkages with all major national, provincial or other data bases to collect relevant information in ongoing inquiries and investigations.
Moreover, the Directorate General will also identify trends and modus operandi of Federal Excise Duty evasion and carry out inquiry and investigation to retrieve the loss of revenue; exercise powers of seizure of goods under the provisions of Federal Excise Act, 2005 and the rules made there-under; identify and investigate cases of duty evasion having any financial implication, punishable as an offence under the Federal Excise Act, 2005 and the rules made there-under.
Directorate General of Intelligence and Investigation, Inland Revenue is also mandated to carry out criminal investigation and prosecution in cases involving offences punishable under the Federal Excise Act, 2005 and the rules made there-under; to share or disseminate actionable information or corroborating evidence, where required, through written reports or alerts to authorities or officers in the headquarter and field formations of the FBR for further proceedings and to process complaints of tax and duty evasion.
The officers Directorate General of the Inland Revenue Intelligence & Investigation will have jurisdiction on persons or classes of persons carrying on business in areas or residing within their authorized territorial jurisdiction, as well as, all cases assigned to the respective Large Tax Payers Units and Regional Taxpayers Units in the country.
The Director General may assign jurisdiction of any case under his jurisdiction to any officer working under his control as a special assignment, if so desired.