Beruflich Dokumente
Kultur Dokumente
PRESENT CULTURE Recruitment and Selection SWOT ANALYSIS Current Status CONCLUSION:
Support Members
Tax Policy & Reform Legal Administration and Coordination
Strengths of FBR
A Critical State Institution
Collecting nearly 90% of tax revenue of the State Contribution towards federal and provincial total revenue (tax and non-tax) is around 65% Revenue collected is sufficient to meet 75% to 80% of Government expenditure needs Generation of resources for smooth economic management of Federal as well as Provincial and Local Governments Keeping the economy vibrant Monitor Fiscal Policy through tax incentives to encourage flow of FDI
Recommendations
CBR to have greater autonomy within the Government structure Supervisory Council (now CCFR) to monitor & review CBR performance Reorganize CBR and its field offices on functional lines Merger of Income Tax, Sales Tax & Excise functions a step towards co-location and integration of internal taxes Separate handling of Large Taxpayers Improve HRM strategy with respect to induction, promotion, training and compensation of Employees Improve physical infrastructure and introduce Onewindow operation Greater stress on taxpayers education, service and facilitation
Simplification of tax laws and procedures Taxpayer friendly environment Making the system more transparent and efficient Honest Tax Administration
34 Zonal Commissioners
Sales Tax and Federal Excise 6 Collectorates Customs 10 Collectorates Composite Collectorates 3 Collectorates
Elimination of Exemptions
To a large extent exemptions have been eliminated and is an on-going process
At the High Court level the cases are being grouped by issues and taken up for hearing for speedy disposal of appeals
A unique system for speedy disposal of disputes between the taxpayers and tax collectors in an un-conventional manner; By honorary professionals and related business experts
Audit & Inspection, Training, Intelligence, and Valuation Directorates have also started working on functional lines
Sales Tax department is also working on functional lines
Sales Tax Management System (STMS) A home grown system Deployed in all LTUs and RTOs in place for efficiency and transparency The two systems TMS and STMS will eventually be taken over by Integrated Tax Management System (ITMS) to ensure international standards
Computerized System of Tax Payment Receipts (CPR) developed in collaboration with NBP and SBP endorsed by MOF, AGPR and CGA and implemented
Outcome of Reforms
Gaining Stakeholders Respect Substantial reduction of corruption - Transparency International Report Improved performance Revenue targets not only achieved but surpassed Creating business friendly environment Introducing professionalism, integrity, teamwork, courtesy, responsiveness, transparency and fairness Facilitating and providing service to the taxpayers Reducing the cost of doing business Adversarial relations to mutual trust and confidence
Outcome of Reforms
Infused confidence among taxpayers through regular facilitation and tax education which has bridged the gap between taxpayers and tax collectors Creation of an enabling environment for various stakeholders which is: Promoting Economic Activity Encouraging Investment Spreading Out Commercial Activities Expanding Exports
Sales Tax %
15.4 18.6 18.4 33.6 39.1 41.2 42.3 42.1 40.6 41.0 36.5
Customs %
45.7 33.2 25.4 27.8 16.6 11.8 15.0 17.5 19.5 19.5 15.6
Excise %
20.9 19.1 21.1 16.1 12.5 11.7 9.8 8.7 8.9 8.5 8.5
Indirect Taxes %
82.0 70.8 64.9 67.5 68.2 64.7 67.1 68.3 69.0 69.0 60.6
Strategy
Conducting sectoral studies for the purpose of detecting leakages and for tax gap analysis etc. Providing incentives / benefits to those who duly pay taxes and file returns to encourage filling.
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