The Federal Board of Revenue has asked the field formations to only issue bar-coded notices to sales taxpayers to avoid the possible misuse of powers by the tax functionaries from 31 December 2021 onward.
According to the Federal Board of Revenue’s (FBR) instructions to the field formations, refer to the Federal Tax Ombudsman’s findings/recommendations dated 1 September 2021 in the subject complaint and to say that while disposing of the matter pertaining to the issuance of out of system manual notices under sales tax and federal excise duty laws, the Federal Tax Ombudsman has advised the FBR to implement e-solution through the PRAL by configuring the ST/FED applications under ‘Iris’ no later than 31 December 2021, and to ensure that the field formations issue bar-coded notices to avoid any possible misuse of powers by the tax functionaries.
As the cut-off date for the implementation is fixed for 31 December 2021, the field formations are requested accordingly to create an e-Register wherein all orders/notices, bar-coded or otherwise, wherever unavoidable, will be serially entered in chronological order without fail.
Any order/notice served upon a taxpayer without entering the same in the e-Register, shall entail legal and disciplinary consequences for the respective supervisory, added the notice.
The FBR added that concerned Chief Commissioners-IR may ensure that all the notices issued to the taxpayers are being properly recorded in the e-Register and that legal action is to be taken against the supervisory officer under intimation to the FBR in case of a lapse of non-recording.