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INLAND REVENUEFIELD OFFICE FUNCTIONARIES
COMMISSIONER OF INLAND REVENUE
FEDERAL BOARD OF REVENUE JOB DESCRIPTION
J Grade ob Title
Commissioner Of Inland Revenue 20
O Location Reports to rganization Unit
Inland Revenue Chief Commissioner
Main Purpose of Job Unit/functions Controlled
Enforcement Functions
• To devise and implement strategies for collection of revenue through judicious enforcement of laws and mobilization of resources for collection of duties and taxes.
• Impose penalty and take other actions under the law against non‐complier
• Charge tax on defaulting withholding agents; monitor payment, collection and deduction of tax at source and issue
tificates; exemption cer
• Communicate assessment orders/penalty orders and demand notices to Tax facilitation Division;
• Effect collection and recovery of tax under Part‐IV,
• Issue refunds under Part‐VI and charge additional tax under Part‐XII of Chapter‐X, giving effect to an appeal order under Part‐III of Chapter‐X excluding orders arising out of audit and assessment,
• Rectification of cases not related to audit;
• Launch prosecution under Part‐XI of Chapter‐X;
• Disposal of external and internal audit observations / objections/ paras;
• r l n rConduct inte na and exter al su vey;
• Broadening of tax base and exercise jurisdiction for the purpose of booking of new taxpayers;
• Best judgment assessment under section 121, except in cases selected for audit;
• To initiate/finalize proceedings in complaints received in respect of new taxpayers;
AUDIT FUNCTIONS
• Audit of Income Tax affairs u/s 177 and preparation of Audit Report suggesting the amendment of assessment or otherwise
• Amendment of assessment u/s 122(1)/(5) or further amendment of assessment u/s 122(4)/(5), as the case may be
• Rectification of mistake u/s 221
• Giving appeal effect to the orders of higher
appellate authorities
• Re‐assessment of set‐aside cases
• Perusal and disposal of Internal Audit Inspection Notes and External Audit Objections & Paras
• Perusal and disposal of Complaint cases
• Submission of reports to higher authorities
EGAL RESPONSIBILITIES
Preparation of second appeal reports and suggesting filling of second appeal (before ITAT) or miscellaneous application or otherwise
Preparation of reference reports and suggesting filling of reference before High Court on a suggested question of law or filling of miscellaneous application to the ITAT or otherwise.
Preparation of para‐wise comments in defense to a Writ petition filed against department by a tax payer. Preparation of brief for Legal Advisor and follow up of proceedings in respect of writ.
Follow up of the decision by the High Court and suggesting appeal before Supreme court or other wise.
Follow up of hearings before ITAT through Departmental representative.
Follow up of hearings before CIT Appeals through Departmental representative.
Follow up of hearings in complaints before FTO through Departmental representative.
Evaluation of applicant organizations in terms of section 2(36) of Income Tax Ordinance read with Rule 211(2)(g) of Income Tax rules of 2002.
Performance Evaluation of NPO’s in respect of preceding years, in terms of section 2(36) of Income Tax Ordinance read with Rule
o 0211(2)(g) f Income Tax rules of 20 2.
Approval of Provident Funds/ Gratuity funds in terms of 6th Schedule of Income Tax Ordinance read with relevant rules.
Evaluation of Provident Funds/ Gratuity funds in respect of preceding years, in terms of 6th Schedule of Income Tax Ordinance read with relevant rules especially enforcement of Rule 95 of Income Tax Rules of 2002.
COMMISSIONER APPEALS
FEDERAL BOARD OF REVENUE JOB DESCRIPTION
Grade Job Title
IT (Appeals)
20 C
nit Location Organizational U
Inland Revenue
Reports to
Member Inland Revenue.
ob holder’s name No. f Direct Reports Total Staff Controlled J o
Mai Controlled n Purpose of Job • To address taxpayers’ objections against the
orders of the assessing officers by hearing and deciding on appeals in accordance with the provisions of Law and facts of the case.
Units/Functions Office of the CIT Appeals
Main Tasks & Responsibilities Expected performance standard
Judicious interpretation and application of law ; independent evaluation of facts of the ase. c
rompt Disposal of Cases. P
Achieving efficiency from staff of the appeal office.
Any other responsibility assigned by the ompetent authority. c
t least 80% decisions upheld in second appeal. A
ll appeals decided within 6 months of filing. A
No complaints received against staff.
ADDITIONAL COMMISSIONER (HEADQUARTERS)
FEDERAL BOARD OF REVENUE JOB DESCRIPTION
Job Title Grade
Additional Commissioner (Headquarters) 19
nit Location Organization U
Inland Revenue
Reports to
Chief Commissioner Inland Revenue
Jobholder’s Name
M Unit/functions Controlled ain Purpose of Job
• Assist the Regional Commissioner in achieving operational, judicial and technical efficiency along with management of subordinate divisions through proactive initiation and effective coordination.
• Create taxpayer friendly environment through implementation of planned facilitation initiatives.
• Active liaison guidance and motivation of staff to optimize productivity and quality of out put.
ADDITIONAL COMMISSIONER(ENFORCEMENT)
FEDERAL BOARD OF REVENUE JOB DESCRIPTION
Job Title Grade
Additional Commissioner 19
nit Location Organization U
Inland Revenue
Reports to
Commissioner
Jobholder’s Name
Main Purpose of Job Unit/functions Controlled
• Ensure compliance of filing statutory returns , statements, maintenance of prescribed accounts, documents and records;
• Impose penalty and take other actions under the law against noncompliers ;
• Charge tax on defaulting withholding agents; monitor payment, collection and deduction of tax at source and issue exemption certificates;
• Communicate assessment orders/penalty orders and demand notices to Tax facilitation Division;
• Effect collection and recovery of tax under PartIV,
• Issue refunds under PartVI and charge additional tax under PartXII of ChapterX, giving effect to an appeal order under PartIII of ChapterX excluding orders arising out of audit and assessment,
• Rectification of cases not related to audit;
• Impose penalty under PartX of ChapterX in respect of cases except selected for audit;
• Launch prosecution under PartXI of ChapterX;
• Disposal of external and internal audit observations / objections/ paras;
• Conduct internal and external survey;
• Broadening of tax base and exercise
jurisdiction for the purpose of booking of new taxpayers;
• Best judgment assessment under section 121, except in cases selected for audit;
• To initiate/finalize proceedings in complaints received in respect of new taxpayers;
• Submission of monthly MPR.
To create and maintain taxpayers faenvironment in range jur
ADDITIONAL COMMISSIONER (AUDIT)
FEDERAL BOARD OF REVENUE JOB DESCRIPTION
Job Title Grade
Additional Commissioner (Commercial) 19
nit Location Reports to Organization U
Inland Revenue Commissioner
Main Purpose of Job Unit/functions Contro ed
ll
. • Desk Audit of returns & financial statements and preparation of Desk Audit Report suggesting the selection of case for audit or otherwise
• Audit of Income Tax affairs u/s 177 and preparation of Audit Report suggesting the amendment of assessment or otherwise
• Amendment of assessment u/s 122(1)/(5) or further amendment of assessment u/s 122(4)/(5), as the case may be
• Rectification of mistake u/s 221
• Giving appeal effect to the orders of higher appellate authorities
• Reassessment of setaside cases
• Perusal and disposal of Internal Audit Inspection Notes and External Audit Objections & Paras
• Perusal and disposal of Complaint cases
• Submission of reports to higher authorities
• ubmission of monthly MPRs S
ADDITIONAL COMMISSIONER (LEGAL)
FEDERAL BOARD OF REVENUE E IONJOB D SCRIPT
Job Title Grade
A dditional Commissioner (Legal) 19
nit Location R orts to Organization U
Inland Revenue
ep
Zonal Commissioner
Main Purpose of Job
Preparation of second appeal reports and suggesting filling of second appeal (before ITAT) or miscellaneous application or otherwise
Preparation of reference reports and suggesting filling of reference before High Court on a suggested question of law or filling of miscellaneous application to the ITAT or otherwise.
Preparation of parawise comments in defense to a Writ petition filed against department by a tax payer. Preparation of brief for Legal Advisor and follow up of proceedings in respect of writ.
Follow up of the decision by the High Court and suggesting appeal before Supreme court or other wise.
Follow up of hearings before ITAT through Departmental representative.
Follow up of hearings before CIT Appeals through Departmental representative.
Follow up of hearings in complaints before FTO through Departmental representative.
Evaluation of applicant organizations in terms of section 2(36) of Income Tax Ordinance read with Rule 211(2)(g) of Income Tax rules of 2002.
Performance Evaluation of NPO’s in respect of preceding years, in terms of section 2(36) of Income Tax Ordinance read with Rule 211(2)(g) of Income Tax rules of 2002.
Approval of Provident Funds/ Gratuity funds in terms of 6th Schedule of Income Tax Ordinance
read with relevant rules.
Evaluation of Provident Funds/ Gratuity funds in respect of preceding years, in terms of 6th Schedule of Income Tax Ordinance read with relevant rules especially enforcement of Rule 95 of Income Tax Rules of 2002.
ADDITIONAL COMMISSIONER (Information Processing Division)
FEDERAL BOARD OF REVENUE E IONJOB D SCRIPT
Job Title Grade
A dditional Commissioner (IP Division) 19
nit Location Reports to Organization U
Inland Revenue Commissioner
Main Purpose of Job
Maintenance of physical and electronic records of taxpayers .
Data entry of communication from Functional Divisional/Inland Revenue Authorities.
Crossmatching of information collected from taxpayers and other sources and issuance of Discrepancy report to repective division.
Issuance of assessment records on demand to tax functionaries and maintenance of records in this regard.
Receipt of communication from Functioal Division and other Inland Revenue Authorities for service/process.
Management of record and creation of the data base of taxpayers.
Receipt and dispatch of information and record from and to other Divisions within the RTO/LTU or anyorganization.
Any other function releated to record and information processing.
AC/DC (Information Processing Division)
FEDERAL BOARD OF REVENUE E IONJOB D SCRIPT
Job Title Grade
A ssistant/Deputy Commissioner (IP Division) 17/18
nit Location o Organization U
Inland Revenue
Reports t
Additional Commissioner
Main Purpose of Job
Maintenance of physical and electronic records of taxpayers .
Data entry of communication from Functional Divisional/Inland Revenue Authorities.
Crossmatching of information collected from taxpayers and other sources and issuance of Discrepancy report to repective division.
Issuance of assessment records on demand to tax functionaries and maintenance of records in this regard.
Receipt of communication from Functioal Division and other Inland Revenue Authorities for service/process.
Management of record and creation of the data base of taxpayers.
Receipt and dispatch of information and record from and to other Divisions within the RTO/LTU or anyorganization.
Any other function releated to record and information processing.
ADDITIONAL COMMISSIONER (Taxpayers Facilitation & Human Resource Management Division)
FEDERAL BOARD OF REVENUE E IONJOB D SCRIPT
Job Title Grade
A dditional Commissioner (TF & HRM ) 19
nit Location Reports to Organization U
Inland Revenue Commissioner
Main Purpose of Job
Maintenance of employees’ profiles and personal files.
Matters relating to training of employees.
Fainalization of disciplinary proceedings and allied matters.
Matters relating to posting, transfer, appointment and promotion of employees including allied
Matters like seniority issues etc.
AC/DC (Human Resource Management Division)
FEDERAL BOARD OF REVENUE E IONJOB D SCRIPT
Job Title Grade
A ssistant/Deputy Commissioner (TF & HRM ) 17/18
nit Location to Organization U
Inland Revenue
Reports
Additional Commissioner
Main Purpose of Job
Maintenance of employees’ profiles and personal files.
Matters relating to training of employees.
Fainalization of disciplinary proceedings and allied matters.
Matters relating to posting, transfer, appointment and promotion of employees including allied
Matters like seniority issues etc.
ADDITIONAL COMMISSIONER (Taxpayers Facilitation )
FEDERAL BOARD OF REVENUE E IONJOB D SCRIPT
Job Title Grade
A dditional Commissioner (TF & HRM ) 19
nit Location Reports to Organization U
Inland Revenue Commissioner
Main Purpose of Job
Receivign of returns, statements, statutory notices, doecuments, applications from taxpayers, mail
From other Inland Revenue authorities. Receiving of tax payment receipts (Challans) from banks, and all outside communications.
Sorting and dissemination of information, documents, returns, statemtns and mail to concerned
Quarters.
Communication of assessment orders/penalty orders to taxpayers.
Guidance to taxpayers in indirect tax matters.
Education of taxpayers on new procedures as prescribed by FBR.
Redress of grievances and providing assistance.
Any other function falling under the tax facilitation work.
AC/DC (Taxpayers Facilitation)
FEDERAL BOARD OF REVENUE E IONJOB D SCRIPT
Job Title Grade
A ssistant/Deputy Commissioner (TF & HRM ) 17/18
nit Location to Organization U
Inland Revenue
Reports
Additional Commissioner
Main Purpose of Job
Receivign of returns, statements, statutory notices, doecuments, applications from taxpayers, mail
From other Inland Revenue authorities. Receiving of tax payment receipts (Challans) from banks, and all outside communications.
Sorting and dissemination of information, documents, returns, statemtns and mail to concerned
Quarters.
Communication of assessment orders/penalty orders to taxpayers.
Guidance to taxpayers in indirect tax matters.
Education of taxpayers on new procedures as prescribed by FBR.
Redress of grievances and providing assistance.
Any other function falling under the tax facilitation work.
DEPARTMENTAL REPRESENTATIVE
Federal Board Of Revenue Job Description
Grade Job Title
D ent tive epartmental Repres a 19
nit Location Organization U
Inland Revenue
Reports to
Chief Commissioner
Unit/functions Controlled Main Purpose of Job
re the Preparation & Presentation of arguments befoATIR. Timely preparation and submission of the reports to the department Any other responsibility assigned by the competent uthority. a
SPECIAL ASSISTANT
Federal Board Of Revenue Job Description
Grade Job Title
Sp e Z o
ecial Assistant to th onal C mmissioner 18/19
nit Location Organization U
Inland Revenue
Reports to
Zonal Commissioner Of Inland Revenue
Unit/functions Controlled Main Purpose of Job
• Providing administrative, judicial and technical support to the Commissioner Of Inland Revenue to enable him in achieving the goals and objectives of the zone.
• Submission of reports / information to the higher authorities
• ssistance in Development of Strategy for chieving Revenue Targets
AA
•
ASSTT./DEPUTY COMMISSIONER OF INLAND REVENUE(ENFORCEMENT)
FEDERAL BOARD OF REVENUE JOB DESCRIPTION
Grade Job Title
sstt./Deputy Commissioner Of Inland Revenue A
18
nit Location Organization U
Inland Revenue
Reports to
Additional Commissioner Of Inland Revenue
Jobholder’s Name
Main Purpose of Job Unit/functions Controlled
• Ensure compliance of filing statutory returns , statements, maintenance of prescribed accounts, documents and records;
• Impose penalty and take other actions under the law against noncompliers ;
• Charge tax on defaulting withholding agents; monitor payment, collection and deduction of tax at source and issue exemption certificates;
• Communicate assessment orders/penalty orders and demand notices to Tax facilitation Division;
• Effect collection and recovery of tax under PartIV,
• Issue refunds under PartVI and charge additional tax under PartXII of ChapterX, giving effect to an appeal order under PartIII of ChapterX excluding orders arising out of audit and assessment,
• Rectification of cases not related to audit;
• Impose penalty under PartX of ChapterX in respect of cases except selected for audit;
• Launch prosecution under PartXI of ChapterX;
• Disposal of external and internal audit observations / objections/ paras;
• Conduct internal and external survey;
Specfic Inland Revenue Jurisdiction
• Broadening of tax base and exercise jurisdiction for the purpose of booking of new taxpayers;
• Best judgment assessment under section 121, except in cases selected for audit;
• To initiate/finalize proceedings in complaints received in respect of new taxpayers;
•
Submission of monthly MPR.
• Achieving budgetary target through judicious implementation of tax laws; facilitation of taxpayers and effective tilization of staff assigned. u
• Active supervision, monitoring, guidance and motivation of officials / subordinates staff to oproductivity and quality of the unit output.
ASSTT./DEPUTY COMMISSIONER OF INLAND REVENUE (AUDIT)
FEDERAL BOARD OF REVENUE JOB DESCRIPTION
Grade Job Title
Asstt./Deputy Commissioner Of Inland Revenue 18
nit Location Organization U
Inland Revenue
Reports to
Additional Commissioner Of Inland Revenue
Main Purpose of Job Unit/functions Controlled
• Desk Audit of returns & financial statements and preparation of Desk Audit Report suggesting the selection of case for audit or otherwise
• Audit of Income Tax affairs u/s 177 and preparation of Audit Report suggesting the amendment of assessment or otherwise
• Amendment of assessment u/s 122(1)/(5) or further amendment of assessment u/s 122(4)/(5), as the case may be
• Rectification of mistake u/s 221
• Giving appeal effect to the orders of higher appellate authorities
• Reassessment of setaside cases
• Perusal and disposal of Internal Audit Inspection Notes and External Audit Objections & Paras
• Perusal and disposal of Complaint cases
• Submission of reports to higher authorities
• ubmission of monthly MPRs S
• Achieving budgetary target through judicious implementation of tax laws; facilitation of taxpayers and effective utilization of staff ssigned. a
Specfic Inland Revenue jurisdiction
ASSTT./DEPUTY COMMISSIONER OF INLAND REVENUE (LEGAL)
FEDERAL BOARD OF REVENUE JOB DESCRIPTION
Grade Job Title
Asstt./Deputy Commissioner Of Inland Revenue (Salaries)
18/17
nit Location Reports to Organization U
Inland Revenue Additional Commissioner Of Inland Revenue
• Preparation of second appeal reports and suggesting filling of second appeal (before ITAT) or miscellaneous application or otherwise
• Preparation of reference reports and suggesting filling of reference before High Court on a suggested question of law or filling of miscellaneous application to the ITAT or otherwise.
• Preparation of parawise comments in defense to a Writ petition filed against department by a tax payer. Preparation of brief for Legal Advisor and follow up of proceedings in respect of writ.
• Follow up of the decision by the High Court and suggesting appeal before Supreme court or other wise.
• Follow up of hearings before ITAT through Departmental representative.
• Follow up of hearings before CIT Appeals through Departmental representative.
• Follow up of hearings in complaints before FTO through Departmental representative.
• Evaluation of applicant organizations in terms of section 2(36) of Income Tax Ordinance read with Rule 211(2)(g) of Income Tax rules of 2002.
• Performance Evaluation of NPO’s in respect of preceding years, in terms of section 2(36) of Income Tax Ordinance read with Rule 211(2)(g) of Income Tax rules of 2002.
• Approval of Provident Funds/ Gratuity funds in terms of 6th Schedule of Income Tax Ordinance read with relevant rules.
• Evaluation of Provident Funds/ Gratuity funds in respect of preceding years, in terms of 6th Schedule of Income Tax Ordinance read with relevant rules especially enforcement of Rule 95 of Income Tax Rules of 2002.
