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INCOME TAX AUTHORITIES

INTRODUCTION:
For the proper an efficiant working of any system,it is necessary that properly
qualified persons are appointed at different levels so that they can guide the activities to
achieve the desire results.This is necessary for all organizations whether in publik or private
sector.So according to the sections 207,208 and 228 of income tax ordinance 2001 provide us
the details of officials and bodies appointed to run the income tax machinary of the country.

INCOME TAX AUTHORITIES:


There shell be the following income tax authorities for the purposes of this ordinance and rule
made there under namely:
(a)Board;
(b)Chief Commissioner Inland Revenue;
(c)Commissioner Inland Revenue;
(d)Commissioner Inland Revenue(Appeals)
(e)Additional Commissioner Inland Revenue;
(f)Deputy Commissioner inland revenue;
(g)Assistant Commissioner Inland Revenue;
(h)Officer Inland Revenue;
(i)Inland Revenue Audit Officer;
(j)Suprintendent Inland Revenue;
(k)Inspector Inland Revenue;and
(l)Audit Inland Revenue.
Apart from the above authorities which are mentioned in section207, certain other bodies have
also been created under the income tax law.these statutory bodies are;
1. Director General(Information Management System)

2.
3.
4.
5.
6.
7.

Director General(Intelligence and Investigation)


Director General (Inspection and Audit)(Direct Tax)
Director General (Human Resource Management)
Director General (Training and research)
Appellate Tribunal Inland Revenue
Values.
Some of these authorities look after the general administration of the income tax
department,
and are known as Executive AuthoritiesThe other group of authorities is known as
Judicial Authorities because they exercise the the judicial function. Some authorities
have been given both executive and judicial powers.

FEDERAL BOARD OF REVENUE


Introduction:
The old name the Federal Board Of Revenue(FBR) was Central Board Of
Revenue(CBR).
Income Tax Ordinance,2001,uses the word BOARD For CBR and FBR.while Board is
the highest authority in pakistan. It has the jurisdiction to exercise the general
administration of the income tax ordinance,2001. It is constituted under the provisions
of the federal board of revenue Act,2007. All other tax authorities are appointed by
Board and are subordinate to it.
History:
The Central board of revenue(CBR)was created on April 01,1944, a full fledged Revenue
Division was esteblish under the Ministory offinance.After independence,this
arrangement continued up to 31 august 1960 when on the recommendations at the
administrative Reorganization committee,CBR was made an attatched department of
Ministry of finance.in 1974,further changes were made to streamline the organization
and its functions.consequently,the post of chair CBR was created.
CBR to FBR:
By theinactment of FBR act 2007 in July 2007 The central board of revenue the central
board of revenue (CBR) has now become federal board of revenue(FBR)
Organization of FBR:
The fedral Board of Revenue presently comprises chairman and Eleven member
appointed by the Federal Government, as follows;
(1) The line member which include member(Direct Taxes),member(sales tax and Federal
Excise)and Member (customs)

(2) There would be four functional members are member Fiscal(Research and
statistics),Member (Human Resource Management),Member (Audit),and member
(administration).
(3) Support Members Include Member(Legal),Member (Tax Policey and
Reforms),Member information management system) And Member(Facilitation and
tax education).

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