RECORDER REPORT

ISLAMABAD: The Federal Board of Revenue’s (FBR) deadline for filing of assets declaration by tax officials has been expired on February 25, 2014 resulting in withdrawal of special allowance/double pay package of a large number of defaulter officials.

Experts said here on Sunday that the federal government is unable to ensure its taxation measures within the revenue collecting agency (FBR) and following the footsteps of Parliamentarians, many FBR officers have not submitted declarations of income/assets since many years while it is mandatory requirement for every Government Servant to submit income/assets declaration.

The FBR through its letter C.No.4(1)ERM/2013 has also issued warning to all FBR officers, DG(s), Chief Commissioners-IR, Chief Collectors and Collector for filing of assets declaration till February 25, 2014, however, no action has been taken so far against defaulter officials.

In this regard, a Lahore-based tax lawyer Waheed Shahzad Butt has also written a letter to the Member FATE, FBR, requesting to provide certain data in light of section 12 of the Freedom of Information Ordinance, 2002, Federal Tax Ombudsman Ordinance, 2000, Federal Ombudsmen Institutional Reforms Act, 2013 and Article 19-A of the Constitution of Pakistan. The FBR is paying no heed to entertain applications by general public under the Freedom of Information Ordinance, 2002, as no response has been received: tax lawyer added.

Waheed further added that FBR officers, who themselves did not abide income tax law have now started issuing non-filing of returns notices with penalties to the taxpayers/citizens. After the amendments made in the Income Tax Ordinance, 2001 vide Finance Act, 2013 taxpayers having an income of Rs 1 million and above have to file income tax returns along with wealth statements for tax year 2013, however, the FBR is unable to ensure its taxation measures within the department.

The FBR warning letter states, “A number of officers have requested for extension in time for filing of declaration of assets. Therefore, the competent authority has extended the date for filing of declaration of assets till February 25, 2014. It is also intimated that the performance allowance of officers who fail to submit their declaration of assets up to June 30, 2013 and earlier years will be discontinued/de-notified after the said deadline and action will also be taken as per para 12 of Government Servants (Conduct Rules, 1964), read with Sl. No 23-A, chapter 9 titled Conduct, Efficiency & Discipline of Esta Code 2010”.

Waheed through his request under Freedom of Information Ordinance has requested the Member FATE and states “every Government Servant is required to submit declaration of income and assets/liabilities on the close of every financial year i.e. 30th June, by 31st July each year. However, information available reveals that the above requirement has not been fulfilled by many IRS & PCS officers, since many years which is clear violation of the Conduct Rules, 1964, therefore, in the light of orders passed by the Apex Court and High Courts of Pakistan, kindly provide following information/ documents:

First, number of IRS/PCS officers who have fulfilled the conditions prescribed under Para 2 of Circular No 1, C.No.1(4)M(HRM)/2012, dated 23.07.2012 up to year ended 30.06.2013?

Secondly, number and names of IRS/PCS officers against whom Para 12 of Government Servants (Conduct Rules, 1964) read with Sl. No. 23-A, chapter 9 titled Conduct, Efficiency & Discipline of Esta Code 2010 was invoked as Government Servant?

Thirdly, number of IRS/PCS officers who had filed their declaration of income and assets/liabilities within the time frame (up to 31 July each year) for the last five years?

Fourthly, any action taken against the IRS/PCS officers (names & designation of officers) who had not filed their declaration of income and assets/liabilities within the time frame prescribed under the law i.e. 31st July each year for the last five years?

Fifthly, number and names of FBR officials against whom following instructions contained in No. F.2(105)DTP-II/94 dated 26th July 1994 were ever invoked: “Creation of bogus tax demand would not only result in unnecessary hardships for the genuine tax payer but the revenue shall also stand to lose…taking cognizance of this fact, it has been decided that … disciplinary proceedings shall be initiated against an assessing officer if five of his assessments are reversed by the Appellate Authorities…”?

Freedom of Information Ordinance enables citizens to ask for information as their right, it ensures transparency and to make the Government more accountable and ensure that the citizens have access to public records, Waheed added.