SOHAIL SARFRAZ

ISLAMABAD: The Federal Board of Revenue (FBR) has revised the powers and functions of the FBR Members including additional powers to the FBR Member Inland Revenue (Policy) to exercise authority of the Directorate General of Immovable Property, powers to make rules and recommend rewards to whistleblowers for detection of concealment or evasion of income tax, fraud, and corruption.

In this connection, the FBR has issued a notification, here on Thursday.

Through the new notification, the FBR has revised the functions and powers of the FBR Member Information Technology; Member (Inland Revenue-Policy); Member (Inland Revenue-Operations); the FBR Member Legal, Member (Taxpayers Audit), the FBR Member Facilitation and Taxpayer Education (FATE) Wing, and the FBR Member Human Resource Management (HRM).

One week ago, the finance minister accorded approval to the establishment of “Tax Policy Unit” under the administrative control of the Finance Division to suggest holistic proposals for mobilising revenue generation with greater autonomy.

The FBR has revised the powers and functions of FBR Members after nearly one week of the approval of the creation of the “Tax Policy Unit”.

The FBR Member Inland Revenue (Policy) would have the authority to exercise powers of the special provision relating to capital gain tax; special provisions relating to builders and developers; agreed assessment in certain cases; tax arrears settlement incentives scheme and provision relating to the gain on disposal of assets outside Pakistan.

The FBR has granted other powers of the FED Act, 2005, Sales Tax Act, 1990, and Income Tax Ordinance, 2001 to the FBR Member Inland Revenue (Policy) pertaining to the making of rules.

According to the notification, in exercise of powers conferred by Section 8 of the Federal Board of Revenue Act, 2001 read with rule 30) of FBR Rules, 2007, the Board-in-Council has rescinded notification No 6(69)S(BIC)/2019 dated 24-02-2020, partially modifies notifications No.6(96)S(BIC)/ 2019 dated 15.14.2013 and No 6(96)S(BIC)/2014-15 dated 29.07.2015 for recalling and incorporating the provisions related to delegation of powers/functions under various fiscal statutes into this notification for purpose of consolidation and to further delegate to the members the powers and functions administered by the FBR conferred on Board through FED Act, 2005, Sales Tax Act, 1990, and Income Tax Ordinance, 2001 but still un-delegated.

The Member (Inland Revenue-Policy) would exercise powers and perform functions of the Board under the following provisions of Federal Excise Act, 2005; Sections 2(20), 2(23a), 3(3), 4(1), 4(2), 4(5), 4(8), 5(2), 5(3), 6(2A), 6(2AB), 6(3), 7(1), 7(2), 12(4), 1stand 2ndproviso 12(4),12(5),16(4), 17(1)(g), 17(2) in consultation with Member (IT), 18(3), 18(4), 18(5), 19A(1), 36 in respect of his order, 38(12) to the extent of rule making, 400), 40(2), 42C with approval of Chairman,42(D),46(7) in consultation with Member (Audit), SNo55D of the Table I of First Schedule and SNO13 and 22(f) of Table I of Third Schedule.

Member (Inland Revenue-Policy) would exercise powers and perform functions of the Board under the following provisions of Sales Tax Act, 1990: Sections 2(9A) proviso to section 2(33),2(43), 2(43A)(f), /(46)(g),2(46)(J), 1st& 2nd provisos to 2(46), 3(1B),3(3A),3(6),3(7), 3(8),151 proviso to 3(9A) to the extent of rule making, rdproviso to 3(9A) in consultation with Member (IT) for rule making 7(3),7(5), 8(2),8(6), 8B(2)(ii), 8B(4),8B proviso, 9, 10(1), 11(6),13(6), 14,21(2), 22(1)(f), 22(2), 23(1), 23(3), 23(4),25(2A),26(1) 1" and 2nd proviso, 26(5),33A(1),38(4),47A(12), 50(1),50B(4) in consultation with Member (IT), 55, 61, 61A, 63,67A(10), 67A(12),71, 72C to the extent of rule making with approval of Chairman, 72D(2), proviso (d) to 73(4), 76, SNo 12th of fifth Schedule and clause 48 of 61h Schedule.

Member (Inland Revenue-Policy) would exercise powers and perform functions of the Board under the following provisions of Income Tax Ordinance, 2001: Sections 2(19D), 2(19E),2(29C)(aa),2(29C)(b), 2(30A), 2(35AA), 2(36)(c),4B(6), 7C(3), 7D(3),13(3),13(12),21(d),21(p),21(q),24(11),27(c), 28(3) to the extent of formulating criteria of approval of leasing companies etc.,32(3),46(d), 59AA(6), 59B(2)(h),61(5), 67(2), 68(4),74(2A), 76(11), 77(6), 100B(2)(e), 100D(3)(e)(ii)(B), 101A, 105(3)(d), 108(3),108A(2) 108B(1),111(5) ,114(2),114(2A) in consultation with Member(IT), 115(4),116(1),116A(1), 118(1),118(2A), 122D(7), 127(3), 131(2), 134A(12),134A(13) ,138(4), 146B(1),146B(2), 147(7A), 148(1), 148(2), 148(2A), 154(3), 155(3)(vii),158(c), 159(6),160,164(1),165(1), 165(1A), 165(3)for making/ amendment of rules, 165(5), 165(6),165A(1) for making/amendment of rules 165B(1) for making making/amendment of rules, 170(2),170(6),174(1), 174(5), 175(9),175A related to rule making, 177(2A), 177(2AA), 177(17),181, 181A(2), 181D, 183,206, 206A, 213„217 to the extent of rule making, 218(1)(d),218(2)(d), 223(10), 223(11), 227A to the extent of rule making with approval of Chairman, 227B(2),227D, 230F(3), 230F(6), 230F(9), 230F(14), 236B(2A), 236L(3),237(1), proviso in division VII of Part I of First Schedule, Clause 12 of Part 1 of 2" Schedule, Clause 13(iii) of Part 1 of 2nntSchedule, clause (53A) of Part I of Second Schedule, Clause 12D & 12E of Part-IV of the Second Schedule and clause (60B) and (72B) of Part IV of Second Schedule.

Member (Inland Revenue-Operations) would exercise powers and perform functions of the Board under the following provisions of Federal Excise Act, 2005: Sections 2(8a),12(4),16(3), 16(5), 21(4), 22(1),23(1), 29(1AA), 29(3), 30(2), 350), 36, in respect of his order, 38 for implementation and operational purpose, 42D, 43, 45(2), 45(3), 45A,46(1) and 49.

Member (Inland Revenue-Operations) would exercise powers and perform functions of the Board under the following provisions of Sales Tax Act, 1990; Sections 2(5AA)(f), 2(9), 2(15), proviso to 2(27),6(2), 6(3), 7(2)(i) 8(1)(1), 8A, 10(3), 210), 21(4), 22(1A), 260), 27(a), 30(2A), 31, 320)(a) & (b), 32(1)(c) & (d), 34A, 37A, 37B(13), 37 I, 380), 38B(3), 40B, 40C, 45A, 47A(2), 47A(3), 47A(7), 47A(8), 48(1A), 56AB, 56AB(1)(0,56AB(2), 56C, 62, 67A(2), 67A(9), 72C for implementation and operational purpose, 72D(1) and 74.

Member (Inland Revenue-Operations) would exercise powers and perform functions of the Board under the following provisions of Sales Tax Act, 1990: Sections 2(5AA)(f), 2(9), 2(15), proviso to 2(27),6(2), 6(3),7(2)(i) 8(1).

Member (Inland Revenue-Operations) would exercise powers and perform functions of the Board under the following provisions of Income Tax Ordinance, 2001: Sections 2(38A),26(2), 28(3) to the extent of granting approvals in the light of criteria of leasing companies, etc 74(11), 80(2)(b)(vi),107(1A), 108A(5),134A(1)(c),134A(2), 134A(3), 134A(4), 134A(7),I34A(8),134A(9), 165(3), 165A(2),171A(2), 171A(9), 171A(10), 175(9),175A(1),180, 181A, 202, 2090) except for CIR (A), first proviso to section 209(2), 209(3), 211(3), 212 to the extent of powers conferred on him by this distribution/delegation powers order, 214A except for appellate body, 214B(1),217(1) in consultation with Member (IT), 223(8), to 227(A)(1) for implementation and operational purpose, 227B(1) and 230F(11).

Member (Legal) would exercise powers and functions under the following provisions of Customs Act, 1969: Sections 185G(2) and 193 A (3) [1stProviso].

He can exercise powers and perform functions of the Board under the: following provisions of Sales Tax Act, 1990; 45A (to the extent of orders by CIR(A) and 74 to the extent of granting condonation to CIR(A) in respect of appellate matters.

He can exercise powers and perform functions of the Board under the following provisions of Income Tax Ordinance, 2001 including sections 209(1) to the extent of CIR (A), 214A in respect of orders by CIR (A) and 223(7).

He can exercise powers and functions under the following provisions of Federal Excise Act, 2005; Sections 35(1) and 43 - to the extent of appellate orders.

Member (Taxpayers Audit) would exercise powers and perform functions of the Board under the following provisions of Sales Tax, 1990: Section 32A and 72B to the extent of actual selection on the basis of criteria approved by Board-In Council.

He can exercise powers and perform functions of the Board under the following provisions of Income Tax Ordinance, 2001 i.e. sections 177(8), 177(11) and 214C to the extent of actual selection on the basis of criteria approved by Board-in-Council.

He can exercise powers and perform functions of the Board under the following provisions of Federal Excise, 2005 including sections 36 in respect of his orders, 42B(1A), 43B(1) to the extent of actual selection on the basis of criteria approved by Board-in-Council and 46(4).

Member (Fate) would exercise powers and perform functions of the Board under the following provisions of Sales Tax Act, 1990; 56C.

He can exercise powers and perform functions of the Board under the following provisions of Income Tax Ordinance, 2001 i.e. 181B and 216(5).

He can exercise powers and perform functions of the Board under the following provisions of the Federal Excise Act, 2005 i.e. section 36 in respect of his order.

The FBR Member (HRM) would exercise powers and perform functions of the Board under the following provisions of Sales Tax Act, 1990 including section 30A(2).

He can exercise powers and perform functions of the Board under the following provisions of Federal Excise Act, 2005 i.e. Section 29(2) to the extent of job description and 36 in respect of his order.

Without prejudice to the above delegation of powers to the respective Members, if any Member of the Board or the Board itself considers that any matter relating to exercise of statutory power is of material significance, the Board or the Member may refer such matter to the Board-in-Council for a collective decision by the Board in Council, the FBR added.