Sources told Business Recorder here on Thursday that the FBR has termed it as a very sensitive issue and started consultation with its legal advisors for not providing copies of the ADRC orders to the applicant. On refusal, the applicant has filed a complaint with the Federal tax Ombudsman (FTO) Office. The FBR has repeatedly sought time for submission of comments as the issue is of a very sensitive nature and consultations with legal advisors are in process.
There is a controversy between citizens and FBR on the issue of providing information relating to the ADRC in light of Freedom of Information Ordinance, 2002. The FBR is reluctant to provide the information to the citizens by refusing them merely on lame excuses of privileged or personal information.
In this regard, a Lahore-based tax lawyer Waheed Shahzad Butt of Tax Resolution Services Company has written a letter to the Chairman FBR, requesting him to provide certain data in light of section 12 of the Freedom of Information Ordinance, 2002 read with Rule 4 of Freedom of Information Rules, 2004.
Tax lawyer has requested the FBR to provide recommendation issued by Alternative Dispute Resolution Committees and orders of the FBR under section 134A of the Income Tax Ordinance, 2001; u/s 47A of the Sales Tax Act, 1990, especially orders passed by Chairman on recommendations issued by ADRC. In response to application under section 12 of the Freedom of Information Ordinance, 2002 instead of providing the requisite information under the law, it was declined to provide it under section 8(g) of the Freedom of Information Ordinance, 2002.
The FBR has taken the plea that the documents/ details/ information/orders relating to recommendations by the ADRC and subsequent orders passed by FBR u/s 134-A of the Income Tax Ordinance, 2001 and Section 47A of the Sales Tax Act, 1990 for the period July, 2010 to June, 2012 is record relating to the personal privacy of taxpayers. As per section 8 (g) of the Freedom of Information Ordinance, 2002 record relating to the personal privacy of any individual, falls out of the purview of Section 7 of Freedom of Information Ordinance, 2002. Thus, the request for providing certified copies of documents/details/ information/orders relating to recommendations by the ADRC and subsequent orders passed by FBR u/s 134A of the Income Tax Ordinance, 2001 and Section 47A of the Sales Tax Act, 1990, cannot be acceded to, FBR added.
It is further elaborated by the tax expert that nothing in this section prevents the FBR from giving information that has been requisitioned under Freedom of Information Ordinance, 2002 as neither any statement, return/accounts or documents of "Personal Privacy of taxpayer" have been requisitioned nor records of any assessment proceedings have been asked for. The information, which has been requisitioned, is by no means confidential information and does not come in the ambit of section 8(g) Freedom of Information Ordinance, 2002. The stance of FBR is in contradiction with the Constitution of Pakistan. The fundamental right granted by the Constitution could not be altered or abridged by a law enacted by the Parliament. Principle of law is that the Fundamental right under Article 19A of the Constitution was grant of the Constitution, and, therefore could not be altered or abridged by a law enacted by the Parliament. Fundamental rights granted by the Constitution could not be altered or abridged by a law enacted by the Parliament, Waheed added.
Meanwhile, Waheed further said that a complaint has been filed before the Federal Tax Ombudsman (FTO) Dr Muhammad Shoaib Suddle under section 19 of the Freedom of Information Ordinance, 2002 (FIO) against the FBR refusal to provide required information. Section 19(2) of FIO categorically provides powers to the FTO to investigate and decide the complaints and it shall be treated as final verdict. The law provides authoritative powers to the FTO to issue Order of binding nature under section 19(2) of FIO.
Experts said that Freedom of Information Ordinance enables citizens to ask for information as their right, just as every citizen has the right to freedom of speech and expression. The Freedom of Information ensures transparency and to make the Government more accountable and ensure that the citizens have access to public records. It also enable the citizens to demand their rights, establish good governance through the enforcement of the rule of law, eliminate corruption and make the Government more effective in delivering social and economic public services, which require constant monitoring and attention.