In this regard, the FBR on Wednesday released the KPIs and Job Description of Chief Commissioner; Commissioner Inland Revenue; Commissioner Withholding Tax; Commissioner Broadening of Tax Base; Additional Commissioner Enforcement; Additional Commissioner Withholding; Additional Commissioner Audit; Additional Commissioner Legal; Additional Commissioner Human Resource Management; Additional Commissioner Information Processing; Deputy Commissioner Enforcement ; Deputy Commissioner Audit; Deputy Commissioner Legal; Assistant Commissioner Enforcement; Assistant Commissioner Audit and Assistant Commissioner Legal.
The FBR has also specified the role and responsibilities of each category of the said positions of tax officials.
The KPI of Chief Commissioner included achievement of collection targets as set by FBR (Income Tax, Sales Tax and FED); increase returns filing from registered taxpayers (% increase over previous financial year); collection of undisputed current tax payable (Demand created over the year + 40% - for the year); collection of undisputed arrear tax payable (Demand created over 9 months + 40% for the last quarter); LTU: Monitor detection of tax evasion cases (% of all cases); RTO: Monitor detection of tax evasion cases; disposal of audit cases by Zonal Commissioners/ Additional Commissioners - % increase in audits from previous year (Balance for the last quarter); examination of Audit Reports/Orders Corporate Cases Non-corporate cases; Proportion of cases decided in favour of the department at first appeal.
(Estimate expected quantum of decisions for the quarter); monitor settlement of audit paras/PDPs after receipt of Report of Revenue Receipts and Expenditure; submission of working papers to the FBR before DAC/PAC meeting and % increase in tax payable created over the financial year; Monitor Sales tax registration - % of cases to be finalised vis-a-vis applications within 15 days (submit verification report within 15 days); number of eligible persons within the jurisdiction over the financial year; Disposal of all CREST discrepancies notified and disposal of refund claims within statutory period from the date of receipt of application.
At the same time, Commissioner LTU Audit, Enforcement, Legal would have to follow the KPIs as specified by the Board.
The FBR has specified the Job Description of other categories of tax officials mentioned above. For example, main purpose of the job of the Commissioner Inland Revenue is that he is primarily responsible to facilitate and inform taxpayers about their duties regarding taxes, enforce tax laws to generate revenue by collecting from existing and new taxpayers including recovery of arrears. Main duties of this position encompass generating demand and revenue, broadening of tax base, identifying new potential taxpayers, overseeing audits, corresponding with senior officials and monitoring taxes and collection of arrears from defaulters, as well as monitoring taxpayers, defaulters and increasing demand and efficiency of the department and junior officers.
Similarly, Assistant Commissioner Legal is primarily responsible for working towards the imposition of penalties for non-payment and non-filing of income and sales taxes, and filing of second appeals and entry of appeal data in Legal Management Systems. The main duties of this position encompasses the dealing with cases in district and high courts, preparing frequent timely reports for review by higher authorities, and identifying discrepancies in data received.
The Additional Commissioner Enforcement is primarily responsible for supervising revenue generation, overseeing the collection of taxes, creating Tax demand, ensuring collection targets are met and imposition of penalties for non-payment and non-filing of income and sales taxes returns. Main duties of this position encompass overseeing the collection of current and arrear taxes, the detection of revenue losses and recoveries as prescribed by law.
The position of the Commissioner withholding Tax is primarily responsible to monitor revenue generation at source through withholding agents and delegate the enforcement of legal provisions relating to withholding of taxes and filing of statements by withholding agents in a proper and timely manner. The commissioner is also responsible for the facilitation and informing of taxpayers about their duties regarding taxes; and to enforce tax laws for collection from defaulters, FBR added.