 |
|
For business information, annual reports, laws, ordinances, regulations and articles. |
|
|
CHAPTER II
ADMINISTRATION
3. Income tax authorities.-(1) There shall be the following
classes of income tax authorities for the purposes of this Ordinance, namely:-
(a) Central Board of Revenue;
(aa) Regional
Commissioners of Income Tax;
(b) Director-General of Investigation and Intelligence;
(bb) Director-General of Training and Research;
(bbb) Director-General of Tax Withholding;
(c) Commissioners of Income Tax;
(d) Additional Commissioners of Income Tax, who may be
either Appellate Additional Commissioners of Income Tax or
Inspecting Additional Commissioners of Income Tax;
(dd) Income Tax Panels;
(e) Deputy Commissioners of Income Tax; and
(f) Inspectors of Income Tax.
(1A) [ ], Commissioners of
Income Tax, [ ] Additional
Commissioners of Income Tax , Income Tax Panels, Deputy Commissioners of Income Tax and Inspectors of Income Tax
shall be subordinate to the Regional Commissioners of Income Tax within whose jurisdiction
they perform their functions.
(2) Inspecting Additional Commissioners, Income Tax Panels, Deputy Commissioners
of Income Tax and Inspectors of Income Tax shall be subordinate to the Commissioners
within whose jurisdiction they perform their functions.
(3) Deputy Commissioners of Income Tax and Inspectors of
Income Tax shall be subordinate to the Inspecting Additional
Commissioners within whose jurisdiction they perform their functions.
(4) Inspectors of Income Tax shall be subordinate to the Deputy
Commissioners of Income Tax within whose jurisdiction they perform their functions.
4. Appointment of income tax authorities, etc.-(1) The Central
Board of Revenue may appoint as many Regional Commissioners of
Income Tax, Director-General of Training and Research,
Directors-General of Investigation and Intelligence, Director -
General of Tax withholding Commissioners of Income Tax, Appellate and Inspecting Additional Commissioners of Income Tax, Deputy
Commissioners of Income Tax and other executive or ministerial officers and staff as
may be necessary.
(1A) The Regional Commissioner, or, where the Board directs,
the Commissioner may appoint as many Income Tax Panels as may be necessary.
(1B) The Central Board of Revenue may make rules in respect of constitution, procedure and
working of the Income Tax Panels.
(2) Subject to such orders or directions as may be issued by the Central Board of Revenue
from time to time, any other income tax authority may appoint any income tax authority may
appoint any income tax authority subordinate to it and such other executive or ministerial
officers and staff, as may be necessary.
(3) The Central Board of Revenue or the Regional Commissioner
of Income Tax may appoint a sufficient number of qualified persons to act as valuers
for the purposes of this Ordinance and the Central Board of Revenue shall fix a scale of
charges for the remuneration of such persons.
(4) All appointment under this Ordinance shall be subject to the rules and orders of the
Federal Government regulating the terms and conditions of service of persons in public
services and posts.
4A. Appointment of firm of accounts.- (1) Notwithstanding anything contained in this Ordinance, the
Central Board of Revenue may appoint a firm of Chartered Accountants as defined under
Chartered Accountants Ordinance, 1961 (Ordinance of 1961) to conduct the audit of any
person.
(2) Any persons authorized by the firm referred to in sub-section (1), while conducting an
audit under that sub-section may, for the purposes of such audit enter into any premises
belonging to or in the occupation of the person to whom the audit relates and call for and
inspect and seize books of accounts or documents in possession of such person and wherever
deemed necessary for conducting the said audit may be authorized in writing, by the
Commissioner to exercise the power laid down under section 144, 145, 146 and 148 of the
Ordinance.
(3) The Scope of audit under this section shall be such as the Central Board of Revenue
may determine on case to case basis.
4AA. Appointment of certain persons for survey etc.-
(1) Notwithstanding anything contained in this Ordinance, the Central Board of Revenue
may, appoint any private agency, firm or company to carry out survey in respect of such
persons or in such areas as it may assign by an order in writing.
(2) The agency, firm or company appointed under sub-section (1), shall have the power to
make such enquires and obtain from any person such information as Central Board of Revenue
may, by order in writing, specify.
(3) The Central Board of Revenue shall, by order in writing, determine the scope of the
survey referred to in sub-section (1).
4AAA. Appointment of persons for audit of tax withholding.-
(1) Notwithstanding anything contained in this Ordinance, the Central Board of Revenue may
appoint any private agency, firm or company to carry out audit of tax withholding of a
registered firm or a company.
(2) The Central Board of Revenue shall, by order in writing, determine the scope of audit
referred to in sub-section (1).
(3) The private agency, firm or company appointed under sub-section (1) shall have the
power to enter the premises and inspect books of accounts and records of any person or
classes of persons assigned to such agency, firm or company by an order in writing made by
the Director Tax Withholding, in this regard;
5. Jurisdiction of income tax authorities.- (1) Subject to the
provisions of ordinance,-
(a)the Regional Commissioners and the Director-General of Training and Research, Directors-General of
Investigation and Intelligence shall perform such functions ,in
respect of such persons or classes of persons or such areas, as may be assigned to
them by the Central Board of Revenue;
Reference S.R.O. 1054(I)/99 dated 17th
September 1999 [rescind by SRO 1093(I)/99]
Reference S.R.O. 1055(I)/99 dated 17th
September 1999
Reference S.R.O. 1093(I)/99 dated 12th October
1999
(b) the Commissioners and the Appellate Additional Commissioners
shall perform their functions in respect of such persons or classes of persons or such
areas as the Central Board of Revenue may direct; and the
Central Board of Revenue may, by general or special order in writing, direct that the
powers conferred on the Appellate Additional Commissioners by
or under this Ordinance shall, in respect of appeals relating to specified cases or
classes of cases or specified persons or classes of persons, be exercised by the
Commissioners and for the purposes of any proceedings in respect of such cases or persons,
references in this Ordinance or in any rules made thereunder to "Appellate Additional Commissioners" shall be deemed to be references
to "Commissioner" :
Provided that the Central Board of Revenue may, by general or
special order in writing, direct that the jurisdiction of the Commissioners
exercising the powers of an Appellate Additional Commissioner
and the Appellate Additional Commissioner shall be determined
by the Regional Commissioner [ ] :
Provided further that the Regional Commissioner may transfer jurisdiction in respect of
cases or persons from one Commissioner subordinate to him to another;
(c) the Inspecting Additional Commissioners and the Deputy Commissioners shall perform their functions in respect of
such persons or classes of persons or such areas as the Commissioners, to whom they are
subordinate, may direct; and the Commissioner may, with the
prior approval of the Central Board of Revenue or, if the
Central Board of Revenue so directs, of the Regional Commissioner, by general or special
order in writing direct that the powers conferred on the Deputy
Commissioner and the Inspecting Additional Commissioner
by or under this Ordinance shall, in respect of all or any proceedings relating to
specified cases or classes of cases or specified persons or classes of persons, be
exercised by the Inspecting Additional Commissioner and the
Commissioner, respectively, and, for the purposes of any proceedings in respect of such
cases or persons references in this Ordinance or in any rules made thereunder to "Deputy Commissioner" and "Inspecting Additional Commissioner" shall be deemed to be references
to "Inspecting Additional Commissioner"
and "Commissioner", respectively; [ ]
(cc) Notwithstanding anything contained in clause (c),
the Commissioner may, by general or special order in writing, direct that all or any of
the powers conferred on the Deputy Commissioner and the
Inspecting Additional Commissioner shall, in respect of all
or any proceedings relating to specified cases or classes of cases or specified persons or
classes of persons, be exercised by the Income Tax Panel and the Commissioner,
respectively, and, for the purposes of any proceedings in respect of such cases or
persons, references in this Ordinance or in any rules made thereunder to "Deputy Commissioner" and "Inspecting Additional Commissioner" shall be deemed to be references
to "Income Tax Panel" and "Commissioner", respectively:
Provided that, any function performed by the Deputy
Commissioner as members of the Income Tax Panel, on the directions of the said
Inspecting Additional Commissioner, shall be deemed to have
been performed in exercise of the powers conferred on the Income Tax Panel:
Provided further that an order made by the Income Tax Panel under any provision of this
Ordinance shall be made only by the said Inspecting Additional
Commissioner:
Provided further that, if any one member of the Income Tax Panel, other than the Chairman,
is absent from any sitting of the Income Tax Panel, the proceedings of the Panel may
continue, and no act, proceedings or order of the Panel shall be invalid or be called in
question merely on the ground of such absence; and
(d) the Inspectors of Income Tax shall perform such functions as may be assigned to them
by the Income Tax authority under whom they are appointed to work.
Explanation.- The power to confer jurisdiction under this sub-section shall include the
power to transfer jurisdiction from one income tax authority to another.
(2) Where any directions issued under sub-section (1) have assigned to two or more income
tax authorities the same functions or functions in respect of the same persons or classes
of persons or the same area, they shall perform their functions in accordance with such
orders as the Central Board of Revenue, or any other authority to whom they are
subordinate, may make for the allocation of functions and the distribution of the work to
be performed.
(3) Within the area assigned to him, the Deputy Commissioner
shall have jurisdiction,-
(a) in respect of any person carrying on business or profession, if the place of business
or profession is situated within such area, or where the business or profession is carried
on in more places than one, if the principal place of the business or profession is
situated within such area; and
(b) in respect of any other person; if he resides within the area.
(4) Where a question arises as to whether Deputy Commissioner
has jurisdiction to assess any person, the question shall be determined by the
Commissioner, or where the question is one relating to the jurisdiction of different
Commissioners, by the Regional Commissioner or Regional
Commissioners concerned and, if they are not in agreement, by the Central Board of
Revenue.
(5) No person shall be entitled to call in question the jurisdiction of Deputy Commissioner after he has made the return of total income
or, where he has not made such return, after the time allowed by any notice served on him
for making such return has expired.
(6) Notwithstanding anything contained in this section, every Deputy
Commissioner shall have all the powers conferred by, or under, this Ordinance on
Deputy Commissioner in respect of any income accruing or arising or received or deemed,
under any provision of this Ordinance, to accrue or arise or be received within the area
assigned to him.
6. Exercise of jurisdiction by a successor.- Whenever, in respect of any
proceedings under this Ordinance, an income tax authority is succeeded by another, the
income tax authority so succeeding may continue any proceeding from the stage at which it
was left by his predecessor.
7. Guidance to Deputy Commissioner.- In the
course of any proceedings under this Ordinance, the Deputy
Commissioner may be assisted, guided or instructed by any other income tax
authority to whom he is subordinate or any other person authorised in this behalf by the
Central Board of Revenue.
8. All officers to follow the orders of the Central Board of Revenue.-All officers
and persons, employed in the execution of this Ordinance, shall observe and follow the
orders, instructions and directions of the Central Board of Revenue:
Provided that no such orders, instructions or directions shall be given so as to interfere
with the discretion of the Appellate Additional Commissioner
in the exercise of his appellate functions or any valuer in the exercise of his functions
under this Ordinance.
