Domestic Taxes, comprising Income Tax, Sales Tax and Federal Excise Duty, constitute about 90% of the Revenue collected by FBR. These taxes are not only similar in essence, but also are interdependent in practice. The time tested international tenor vindicates the same. The assimilation of these taxes into a single administrative structure was imminent since long, but never in the history of the Pakistan’s Economy, was the need so great for the materialization of this change. Spurred by these exigencies and with a view to apply the modern taxation techniques to improve the tax to G.D.P ratio, the Inland Revenue Wing of the FBR was created, combining the three domestic taxes.
It is expected that the inception of this wing would facilitate the taxpayers, as it would provide them to carry through their tax matters in one organizational structure. The creation of this wing would also be conducive for the tax administration, as the access to the taxpayer’s data in respect of different domestic taxes would be easily available.
The organizational structure of the Inland Revenue Wing at the FBR Headquarter and their job assignments are as under:
The following sections would work under Chief IR (HQs):
I.R - Judicial Section:
I.R - General:
I.R - Coordination Section:
I.R - Revenue Budget:
Secretary (ST & FED Budget) would work under him. His assignment would include:- - All budget and policy matters relating to dutiable / taxable goods and services - Post budget clarifications and SROs - ST and FE law and procedure and interpretation thereof - Issuance of SROs/General Orders/ Circulars/Clarifications etc. - Clarifications of goods and services - Valuation of goods and tariff values - Any other job assigned
The following sections would work under Chief IR (Income Tax Policy):-
Secretary (ITP) :
Secretary (WHT) :
Secretary (Exemptions)/(I.T Rules:
Secretary (International Taxes) :
In order to rationalize the work flow, compliance, enforcement, monitoring and recovery of taxes ensuring facilitation for the taxpayers in their respective areas of responsibilities an equal number of RTOs/LTUs i.e. seven (07) offices (mentioned below) are placed under each Chief (Inland Revenue) of FBR. Each Chief (IR) would be assisted by Secretary and Second Secretary, and would have the following jurisdiction:-
|Chief Inland Revenue-I||Chief Inland Revenue-II||Chief Inland Revenue-III|
|LTU, Islamabad||LTU, Lahore||LTU, Karachi|
|RTO, Islamabad||RTO, Lahore||RTO, Karachi|
|RTO, Rawalpindi||RTO-II, Lahore||RTO-II, Karachi|
|RTO, Peshawar||RTO, Sialkot||RTO-III, Karachi|
|RTO, Abbotabad||RTO Gujranwala||RTO, Hyderabad|
|RTO, Faisalabad||RTO, Multan||RTO, Sukkur|
|RTO, Sargodha||RTO, Bahawalpur||RTO, Quetta|
Matters pertaining to complaints of tax evasion and taxpayer's grievance will be dealt by Chiefs, I, II and III for their respective jurisdiction.
Matters pertaining to PAC / DAC and external audit will be dealt by Chief IR-I.
Monitoring of daily collections, refunds and filing of returns will be monitored by Chief IR, I, II, III for their respective jurisdictions.
Automation and e-filling will be handled by Chief IR - III.