Home »Editorials » The downside of VTCS

The voluntary tax compliance scheme (VTCS) announced recently by the government has been criticised from various angles. Speaking to Aaj News, former Adviser on Finance, Salman Shah, stressed that the government should give an option to all the taxpayers to avail the VTCS to avoid discrimination. He maintained that the government was bypassing the Federal Board of Revenue (FBR) by issuing VTCS for a specific group of people (traders) who do not trust FBR. The VTCS clearly reflects that there was a lack of proper relationship between tax collecting agency and taxpayers and the government wanted to do something different from the prevailing tax system. As compared to international tax agencies, the image of FBR was not good which needed to be improved and the issue of corruption needed to be addressed on an urgent basis. The system was so complicated that it was hard to comply with the tax system and specific schemes like VTCS had to be introduced. According to Tax Lawyer Waheed Butt, the VTCS is an amnesty scheme to legalise the black money and whiten it by paying pennies at the rate of one percent whereas, in normal mode, a holder of Rs 50 million is liable to pay tax at the rate of 35 percent. He also questioned as to how a trader having Rs 250 million turnover or having Rs 50 million capital could be termed a small-scale businessman. VTCS amounted to encouraging corrupt elements having illicit wealth which was detrimental for society.

The brief observations of Salman Shah and Waheed Butt point towards some of the glaring deficiencies of VTCS which has been launched by the present government with a great fanfare with a view to broadening the tax base and increasing revenues of the federal government. Also, the scheme was believed to have been devised after a great deal of deliberations over a few months in order to make it fully transparent, non-discriminatory and perfect so that nobody could question its credibility. However, the questions raised by the two gentlemen at our programme "Paisa Bolta Hai" are very valid. VTCS, of course, is discriminatory in nature and especially frustrating for the genuine taxpayers who have been paying high rate of taxes over the years. The fact that non-taxpayers could now whiten their money by paying a very nominal tax rate and would also be exempted from annual audit for the next three years would strengthen the perception that dishonesty pays while the honest taxpayers suffer due to the announcement of amnesty schemes announced after every few years. The present VTCS could also promote undocumented culture and accelerate tax evasion as the potential taxpayers are not properly punished for non-payment but offered amnesty schemes on highly concessional terms again and again. In our view, it is high time to increase the efficiency of FBR and weed out corrupt elements from the system so that the same exercise is not repeated after every few years for the chagrin of honest taxpayers. It boggles one's mind that while there are over 3,660,000 registered taxpayers, only about 0.9 million are tax filers out of whom 0.2 million pay no taxes. The number of taxpayers could be much larger if the FBR would go after persons owning large properties in cities, frequently travel by air and, ride luxury vehicles. Such persons should be forced to come into the tax net. Obviously, if the FBR could enhance its efficiency through hard work, due diligence and honesty of purpose, there would be no need to offer such schemes. It is also strange to see that the scope of the present scheme is very limited and only applicable to traders. Why the coverage of the scheme has been confined to a particular section of people is a question which begs a plausible answer.

Copyright Business Recorder, 2016


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