FBR Revises Functions and Powers of Members

The Federal Board of Revenue (FBR) has revised the powers and functions of FBR Members including additional powers to the FBR Member Inland Revenue (Policy).

 

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

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

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).

According to the notification, in the 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by Section 8 of the Federal Board of Revenue Act, 2001 read with rule 30) of FBR Rules, 2007, the Board-in-Council has rescinded notification No. 6(69)S(BIC)/2019 dated 24-02-2020, partially modifies notifications No.6(96)S(BIC)/ 2019 dated 15.14.2013 and No. 6(96)S(BIC)/2014-15 dated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.

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), S.No.55D of Table I of First Schedule and S. NO.13 and 22(f) of Table I of the 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),151proviso 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 2ndproviso, 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, S.No. 12thof fifth Schedule and clause 48 of 61hSchedule.

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), the 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 Federal Excise Act, 2005 i.e. section 36 in respect of his order.

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 the job description and 36 in respect of his order.

FBR Member (Information Technology) would exercise powers and perform Junctions of the Board under the following provisions of Sales Tax Act, 1990 i.e. sections 2(5AAA) in consultation with Member (IR-Operations), 3(9A) to the extent of integration of retail outlet with Board computerize system, 21A to the extent of maintenance of active taxpayer list, 22(2A) in consultation with Member (IR- Operations), 22(3) in consultation with Member (IR- Operations), 26(1) proviso in – consultation with Member (IR-Operations), 50A in consultation with Member (IROperations), 50B(1), 50B(3), 52A in consultation with (IR-Operation) and 72B(1A) to the extent of implementation of the computer system.

He can exercise powers and perform functions of the Board under the following provisions of Income Tax Ordinance, 2001 including section 216(6A), 216(6C) and 237A in consultation with Member (IR-Operations). 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) and section 36 in respect of his orders.

He can exercise powers and perform, functions of the Board under the following provisions of Income Tax Rules, 2002; Rules 73(2), 73(6) and 229.

He can 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,

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 the 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, FBR added.

Courtesy: Pro Pakistani

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