Under SRO No 1301, the FBR has specified the jurisdiction and powers of officers of Directorate General (I&I-IR). The officials included director general, directors, additional directors, deputy directors, assistant directors and other officers of Directorate General of Intelligence and Investigation, Inland Revenue. The FBR has specified functions, powers and jurisdiction of the Directorate General of Intelligence and Investigation-IR and its officers. This SRO is specifically related to only to the powers of sales tax available to the said agency.
The functions of Directorate General of Intelligence and Investigation, Inland Revenue, shall be to carry out intelligence activities and intelligence gathering on all tax related issues including under-reporting, tax evasion, tax fraud and revenue leakages. The agency would be empowered to collect third party information relating to financial transactions like investment and expenses, etc, and details of persons who are involved in such activities and establish and develop linkages with all major national, provincial other data base to collect relevant information.
The directorate would have the authority to identify cases of sales tax evasion and carry out inquiry, investigative audit, whichever deems fit, to retrieve the loss of revenue. The functions of Directorate General (I&I-IR) included identification and investigation in accordance with applicable law in cases of tax fraud having any financial implication, punishable as an offence under the Sales Tax Act, 1990 and the rules made thereunder.
The directorate would have the authority to carry out criminal investigation and prosecution in accordance with applicable law in cases involving offences punishable under the Sales Tax Act, 1990 and the rules made thereunder. The agency would be empowered to share and disseminate actionable information and corroborating evidence, where required, through written reports or alerts or otherwise to authorities or officers in the headquarters and field formations of the Federal Board of Revenue for further proceedings.
The directorate would have the authority to process complaints of tax evasion and tax frauds etc and carry out any other work or function that may be assigned to it by the Federal Board of Revenue.