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LHC Judgment on calling of record by the Commissioner for Audit

Mr. Syed Ijaz Hussain

Member (Taxpayers Audit)

     Mr. Hussain graduated from the Civil Services Academy in 1981. He has served in the Department for over 34 years now. Besides having been posted in various capacities within the Department, Mr. Hussain also served in the Ministries of Commerce and Finance. He also remained posted on International deputation, for three years, in the Economic Cooperation Organization (ECO), Tehran as Director Trade and Investment. While being posted in ECO, he played a key role in drafting and launching of two land mark regional accords, the ECO Trade and the ECO Investment Agreements. Mr. Hussain has two Masters Degrees to his credit from QAU and NDU. He also successfully completed as post graduate course in Computer Applications in Public Sector Financial Management in 1987 from the Universities of Hull, Heriot Watt and Birmingham, UK. Mr. Hussain was promoted to his present grade (BS-21) in 2010 and successfully piloted the LTU Islamabad for over 3 years and changed it from a lagging position to become Pakistan's leading LTU. He brings this rich experience to the present assignment as member Taxpayer's Audit , which has presently set new records of audit completion in a year.


TAXPAYERS AUDIT WING

Tax system in Pakistan is operating on self assessment basis aimed at promoting voluntary-compliance, documentation and self-policing. Tax Audit is an effective instrument of control with the FBR through which compliance level is monitored. Through Audit, the government checks whether a registered person/ taxpayer has correctly determined his tax liability, deposited due tax in the national exchequer and is making adjustments of input tax etc, to which he is legally entitled. In order to safeguard the government’s interests, FBR has established a central risk based and automated “Tax Audit Management System” (TAMS), which is constantly reviewed and improved.
In order to achieve the aforementioned goals, Taxpayers Audit wing was established in January 2003. It was assigned the task of restructuring and reforming the audit policy. The main tasks included drafting National Audit Manual, preparing National Audit Plan and training the FBR workforce in modern auditing techniques etc.

JOB DESCRIPTION OF TAXPAYERS AUDIT WING

  1. Planning and designing audit procedures.

  2. Evaluating tax audits for all domestic taxes.

  3. Devise and implement a National Audit Plan.

  4. Design selection criteria for coverage of all higher risk areas.

  5. Develop audit methodology to ensure audit quality.

  6. Audit and Monitoring of Unlawful Sales Tax input adjustment.

  7. Monitoring Post Refund Audit of Income Tax, Sales Tax and FED.

  8. Desk Audit and resultant legal actions.

  9. Any other duties assigned by Chairman FBR.

AUDIT PROCESS SHOULD BE EFFECTIVE, FAIR AND CONDUCTED WITH INTEGRITY

FBR is taking great care to ensure that audits are conducted in courteous, efficient, professional and effective manner as well as with highest standards of integrity.
Selection Criteria
Taxpayers are selected for audit on the basis of transparent, discretion free and automated process. The selection is done by computer, using different information items and parameters, without resorting to any identity details of the taxpayers.
Ensuring Integrity and Quality
An overall Integrity Program has been implemented within the organization. Auditors and Managers are expected to meet the highest ethical standards. Disciplinary actions will be initiated against those who choose to conduct themselves in an unethical manner. A quality review process has been established to ensure that prescribed standards and procedures are followed and there is uniformity in application of laws and procedures.
Taxpayers Feedback
Periodic feedback from Field Formations and Tax Bars Associations is obtained to:

  1. Gauge perception of the Audit Process.

  2. Improve the overall audit process.

  3. Evaluate the behavior, professionalism and competence of Audit staff.