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Powers and jurisdiction of DGIIA officials revised

ISLAMABAD (January 15 2006): The Central Board of Revenue (CBR) has revised the powers and jurisdiction of the tax officials of Directorate General of Inspection and Internal Audit (DGIIA). The CBR has superseded SRO .722(I)92 and SRO 653(I)/2005 through SRO 36(I)/2006 issued on Saturday.

According to the notification, the CBR has laid down the functions, powers and jurisdiction of the officers of the Directorate General of Inspection and Internal Audit, as sales tax officers. They can exercise powers available under the Sales Tax Act, 1990 and other related rules and regulations.

The Directorate General of Inspection and Internal Audit (Sales Tax and Federal Excise) shall consist of Director General of Inspection and Internal Audit; Directors of Inspection and Internal Audit; Additional Directors; Deputy Directors; Assistant Directors and Superintendents/Deputy Superintendents/Inspectors or officers with any other designation.

The Directors, Additional Directors, Deputy Directors, Assistant Directors and Superintendents, Deputy Superintendents, Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Director-General of Inspection and Internal Audit.

Additional Directors, Deputy Directors, Assistant Directors and Superintendents, Deputy Superintendents, Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Director of Inspection and Internal Audit within whose jurisdiction they perform their functions.

Deputy Directors, Assistant Directors and Superintendents, Deputy Superintendents and Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Additional Director of Inspection and Internal Audit within whose jurisdiction they perform their functions.

Assistant Directors and Superintendents, Deputy Superintendents and Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Deputy Director of Inspection and Internal Audit within whose jurisdiction they perform their functions.

Superintendents, Deputy Superintendents and Inspectors or officers with any other designation of Inspection and Internal Audit shall be subordinate to the Assistant Director of Inspection and Internal Audit within whose jurisdiction they perform their functions.

The Directorate-General of Inspection and Internal Audit would carry out inspections of Sales Tax and Federal Excise cases and offices; conduct internal audit of cases involving sales tax and federal excise and other taxes. It would investigate or cause investigation internally to be carried out in respect of cases or items involving leakage of revenue or evasion of sales tax and federal excise and other taxes and expenditure.

The directorate would also furnish an annual report to the CBR by December 31, following the end of the financial year to which it relates.

It would also carry out any other work or function that may be assigned to it by the Federal Government or CBR.

The Directors, Additional Directors, Deputy Directors, Assistant Directors and other officers of Inspection and Internal Audit shall perform their functions in respect of such persons or classes of persons or such areas as may be assigned to them by the CBR.

The Director-General or a Director may assign any function in respect of any area, case, class of cases, persons or classes of persons to any inspection and internal audit officer working under his control.

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