"\u003chtml xmlns:o=\"urn:schemas-microsoft-com:office:office\"\r\nxmlns:w=\"urn:schemas-microsoft-com:office:word\"\r\nxmlns:st1=\"urn:schemas-microsoft-com:office:smarttags\"\r\nxmlns=\"http://www.w3.org/TR/REC-html40\"\u003e\r\n\r\n\u003chead\u003e\r\n\u003cmeta http-equiv=Content-Type content=\"text/html; charset=windows-1252\"\u003e\r\n\u003cmeta name=ProgId content=Word.Document\u003e\r\n\u003cmeta name=Generator content=\"Microsoft Word 11\"\u003e\r\n\u003cmeta name=Originator content=\"Microsoft Word 11\"\u003e\r\n\u003clink rel=File-List href=\"2003J1030_files/filelist.xml\"\u003e\r\n\u003ctitle\u003eMANAGEMENT OF PAY ROLL TAXES IN PAKISTAN\u003c/title\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"country-region\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"date\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"City\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"place\"/\u003e\r\n\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:DocumentProperties\u003e\r\n  \u003co:Author\u003eJamrabi\u003c/o:Author\u003e\r\n  \u003co:Template\u003eNormal\u003c/o:Template\u003e\r\n  \u003co:LastAuthor\u003eJamrabi\u003c/o:LastAuthor\u003e\r\n  \u003co:Revision\u003e2\u003c/o:Revision\u003e\r\n  \u003co:TotalTime\u003e0\u003c/o:TotalTime\u003e\r\n  \u003co:Created\u003e2006-06-23T07:05:00Z\u003c/o:Created\u003e\r\n  \u003co:LastSaved\u003e2006-06-23T07:05:00Z\u003c/o:LastSaved\u003e\r\n  \u003co:Pages\u003e1\u003c/o:Pages\u003e\r\n  \u003co:Words\u003e2215\u003c/o:Words\u003e\r\n  \u003co:Characters\u003e12631\u003c/o:Characters\u003e\r\n  \u003co:Company\u003eOratier Technologies (Pvt) Ltd\u003c/o:Company\u003e\r\n  \u003co:Lines\u003e105\u003c/o:Lines\u003e\r\n  \u003co:Paragraphs\u003e29\u003c/o:Paragraphs\u003e\r\n  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1.25in;\r\n\tmso-header-margin:.5in;\r\n\tmso-footer-margin:.5in;\r\n\tmso-paper-source:0;}\r\ndiv.Section1\r\n\t{page:Section1;}\r\n--\u003e\r\n\u003c/style\u003e\r\n\u003c!--[if gte mso 10]\u003e\r\n\u003cstyle\u003e\r\n /* Style Definitions */\r\n table.MsoNormalTable\r\n\t{mso-style-name:\"Table Normal\";\r\n\tmso-tstyle-rowband-size:0;\r\n\tmso-tstyle-colband-size:0;\r\n\tmso-style-noshow:yes;\r\n\tmso-style-parent:\"\";\r\n\tmso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n\tmso-para-margin:0in;\r\n\tmso-para-margin-bottom:.0001pt;\r\n\tmso-pagination:widow-orphan;\r\n\tfont-size:10.0pt;\r\n\tfont-family:\"Times New Roman\";\r\n\tmso-ansi-language:#0400;\r\n\tmso-fareast-language:#0400;\r\n\tmso-bidi-language:#0400;}\r\n\u003c/style\u003e\r\n\r\n \r\n\r\n\u003cbody lang=EN-US style=\u0027tab-interval:.5in\u0027\u003e\r\n\r\n\u003cdiv class=Section1\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eMANAGEMENT OF PAY\r\nROLL TAXES IN \u003cst1:place w:st=\"on\"\u003e\u003cst1:country-region w:st=\"on\"\u003ePAKISTAN\u003c/st1:country-region\u003e\u003c/st1:place\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eBy\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.5pt\u0027\u003eMuhammad Ajmal Khan, Advocate, \u003cst1:place w:st=\"on\"\u003e\u003cst1:City\r\n w:st=\"on\"\u003eLahore\u003c/st1:City\u003e\u003c/st1:place\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.5pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003eIntroduction.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ePay Roll taxes means tax on\r\nsalary. It is levied by the Federal Government through C.B.R. vide Entry No.47\r\nof Part I of 4th Schedule to the Constitution of Pakistan, 1973. It has a\r\nnature of direct tax and monitored by the C.B.R. The scope of tax on salary is\r\nregulated by the provision of section 16 of Income Tax Ordinance, 1979.\r\n(Section 12 of Income Tax Ordinance, 2001).\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThis income is charged to tax\r\nunder section 9 of the Income Tax Ordinance (Section 4 of the Income Tax\r\nOrdinance, 2001) at the rate specified in Firs Schedule of the Income Tax\r\nOrdinance and with certain exemptions and basic credits.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003e\u003cu\u003ePreliminary.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eWhat is pay roll tax?\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eAs per Blacks\r\ndictionary,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eA tax on an employee\u0027s salary or\r\non the income of a self-employed individual. Federal and state income taxes are\r\npaid by the employee or the self-employed individual; social security taxes are\r\npaid both by the employer and employee and paid solely by the self-employed\r\nindividual. Unemployment taxes are paid by the employer.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn \u003cst1:place w:st=\"on\"\u003e\u003cst1:country-region\r\n w:st=\"on\"\u003ePakistan\u003c/st1:country-region\u003e\u003c/st1:place\u003e, pay roll taxes refer to\r\ntax on salary income of an individual in employment of a person other than\r\nhimself.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eExisting Pay Roll Taxes\r\nSystem.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe existing Pay Roll Tax System\r\ncan be divided into the following three categories:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eA. \u003cu\u003ePay Roll Tax System of\r\nGovernment Employees.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003eEmployees of\r\nFederal and Provincial Government, for the purpose of payment of salary, are\r\nunder the control of the Auditor General of Pakistan (AGPR) or the Accountant\r\nGeneral (AG) of respective Province, respectively. These disbursing Authorities\r\nare responsible for deduction of tax at the, time of payment of salary or\r\nbefore releasing pay rolls of employees to various departments.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003eTax deduction\r\nmade out of salary of employees by the said authorities are transferred to\r\nincome tax department through book adjustment.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eB. \u003cu\u003ePay Roll Tax System in\r\nSemi-Government Organizations/ Departments.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003eIn\r\nSemi-Government organization/department like, WAPDA, PTCL, SUI GAS, person\r\nemployed for the purpose of disbursement of salary to their employees deduct\r\ntax from their salary at the time of payment of salary on average tax rates and\r\nintimation of the same is given to income-tax department through monthly statements.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003eOn perusal of\r\nthe said statement, the Assessing Officer concerned examines these and points\r\nout deficiencies/mis calculation therein and also take appropriate action where-ever\r\napplicable as warranted under the law. This exercise has to be done by the\r\nassessing/monitoring officer of the Income Tax Department to check accuracy of\r\ntax deductions because the salary paying officer/official of these departments\r\nare not trained to know the intricacies of law in force. There are no training\r\nprograms for the officer/officials of the said organizations/departments by the\r\nIncome Tax Department/C.B.R. to enable them to be proficient with their\r\nassignment of tax deduction.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eC. \u003cu\u003ePay Roll Tax System in\r\n(Pvt.) Ltd. Companies.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn Private Limited companies,\r\nheavy salaries are paid to certain category of employees but proper tax\r\ndeductions are not made in the absence of time scale. Actual salaries paid and\r\nshown in accounts by the private concerns reveal variance with the figures prepared\r\nfor income-tax department. The legislature should fix minimum salary rates\r\naccording to various categories of employees for Private Limited companies\r\nkeeping in view the market rates. In doing so, the amount of tax deductions\r\nwill increase and practice of showing under stated salary shall be discouraged.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003ePrevailing Practice\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe prevailing practice of pay\r\nrole taxes is analyzed as under: \u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eGovernment Departments.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn Government departments\r\nincluding Federal and Provincial, the salary is being paid under the\r\ncomputerized system and tax is being deducted at source. Possibility of any\r\nomission of a case is almost negligible. However, short or partial deduction is\r\nnot being checked due to lack of comprehensive computerized software. Frequent\r\nchanges in Pay Role Taxing Laws and Rules make this job more difficult and\r\ncomplicated. After the amendment in law to include perquisites in the \u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003eambit of taxation control\u003c/span\u003e \u003cspan\r\nstyle=\u0027letter-spacing:.1pt\u0027\u003emechanism/management/feed back\u003c/span\u003e \u003cspan\r\nstyle=\u0027letter-spacing:-.1pt\u0027\u003eis \u003c/span\u003e\u003cspan style=\u0027letter-spacing:.1pt\u0027\u003emissing\r\nto\u003c/span\u003e rule out leakage in terms of short deduction.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003ePrivate Sector.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn private sector the total omission\r\nof case from deduction of a tax is possible as there is no method available in\r\nprevailing system to check deduction of tax on comprehensive level during the\r\ncurrency of income year. Further more the business community in private sector\r\nhas no confidence on the officials of the C.B.R. They are not deterred from\r\nmaking short deduction of tax in the absence of proper controls.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eProblems\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe main problem in the existing\r\nsystem can be summarized as under:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:1.85pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(1)\u003c/span\u003e Absence of computerized management,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(2)\u003c/span\u003e Huge influx of cases in one circle.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(3)\u003c/span\u003e Appointment of junior officers mostly\r\nSpecial Officer.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(4)\u003c/span\u003e Lack of training and knowledge.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(5)\u003c/span\u003e The salary circles are ignored\r\nneglected and ill-equipped to check the short deduction of tax by the\r\nemployer..\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(6)\u003c/span\u003e Complex method of valuation of\r\nperquisites.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(7)\u003c/span\u003e Tax rates are not realistic.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(8)\u003c/span\u003e Late deposit of tax after its\r\ndeduction.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(9)\u003c/span\u003e Ambiguity in filing of statement under\r\nsection 139, due to jurisdictional problem. Jurisdictional problem i.e. the\r\ndirectors of company are being assessed in the circle in Company Zone whereas\r\nemployees are assessed in other salary circles. The enforcement in filing of\r\nstatement under section 139 is hampered because an officer incharge of salary\r\ncircle is not competent to pass order under section 108 against the employer\r\ncompany who commits any default and one who can do so remains unaware of the\r\ndiscrepancy.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(10) Untimely or\r\nlate deposit of tax deducted in the Federal exchequer in purview of rule 49 and\r\n50 also need to be checked.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eSuggestions For Improvement.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eFollowing\r\nsuggestions can be advanced:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(i) Need to\r\nbring uniformity by devising software as a critical problem. It is imperative\r\nto develop a software capable of computing tax payable that basic salary as\r\nwell as perquisites and to generate monthly statements under section 139 for\r\ntheir usefulness to discourage late remission of tax under section 50(1) in the\r\nFederal exchequer. The devise Computerized software for all departments which\r\nshould be interlinked with net working system. It is further suggested that the\r\nS.E.C. department should circulate this programme among the prevail sector.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eDesign of\r\ncomputer software may be in view of following intended results:--\u0026#8209;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(a)\u003c/span\u003e Maintenance of record on a uniform\r\npattern by all the employers is very important.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(b)\u003c/span\u003e Adopting standard software would help\r\nconsolidate data relating to employees under numerous employers.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(c)\u003c/span\u003e The software should be capable of\r\ngenerating a monthly summary under section 139 and annual statement under the\r\nsame section.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(d)\u003c/span\u003e The software should be capable of\r\ngenerating notice of reminder in case a particular statement is not furnished\r\nat all or not submitted in time.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(e)\u003c/span\u003e The software should be capable of\r\nidentifying delayed deposit of tax in the Federal exchequer in violation of\r\nRules 49 \u0026amp; 50.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(f)\u003c/span\u003e The software should be capable of\r\ncomputing taxable income and the amount of tax thereon from the parameter such\r\nas basic salary and various perquisites.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(g) The software\r\nshould be friendly to any under working for possible coordination between the\r\nC.B.R. and the employers. Such attempts will be highly useful for speedy\r\ncompliance in terms of electronic submission of statement and other information\r\nand processing by the C.B.R. eventually through the use of computer tools.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(ii)\u003c/span\u003e Omission of a particular case on\r\ndeduction of tax as arises in the private sector only. As discussed earlier,\r\nthe possibility of failure to deduct tax under section 50(1) in case of\r\nGovernment or semi-Government departments would be mere accidentally. It would\r\nbe ideal step to enforce a practice of periodic meetings with the private\r\nemployers by the concerned C.B.R. officials to have an appraisal of this fact.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003eTo take help\r\nfrom the record of employees maintained by Social Security Department. The\r\nC.B.R. officials may be encouraged to utilize the information available in\r\nGovernment record to prevent leakage.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(iii)\u003c/span\u003e Audit of salary circle and proper\r\nmaintenance of record in salary circle.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(iv)\u003c/span\u003e Certificates of deductions issued by\r\nthe deducting authority should be supported by the original challans. It has\r\ndepicted that multiple challans are not accounted for properly in the hands of\r\nthe deductees nor it is possible for the with holding agent to provide original\r\nor even photocopy of the paid challans to the deductees. Secondly, the D.P.Cs.\r\nare inadequately equipped in terms of computer hardware and software support to\r\nmake it convenient that award of tax deducted under section 50(1) should be\r\nmade in respect of each deductee. For this purpose, we may introduce the\r\npractice of maintenance of personal ledger account of the taxpayer. At the same\r\ntime, non enlisted deductees may be brought on NTN role.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(v)\u003c/span\u003e Despite efforts made by various Income\r\nTax Regions, issuance of NTNs to the deductees of the tax under section 50(1)\r\nis not smooth. The tax facilitation center set up has restricted their\r\nactivities regarding issuance of tax numbers only to the applicant for the\r\nsame. The practice of suo motu allotment of NTN on the basis of information\r\ncontained in statement under section 139 or challans of payment under section\r\n50(1) is still missing. In this regard the employers may be advised to mention\r\ntax number of each deductee. In case NTN is not allotted to\u0027 a particular\r\nemployee, his/her NIC may be disclosed both in challans as well as statement\r\nunder section 139 to enable the tax department/PRAL to proceed for allotment of\r\nNTN by themselves. In this way we can minimize, the problem of\r\nnon-registration. Broadening of tax basis would ensure as a supplementary benefit.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(vi)\u003c/span\u003e Role of Zonal CIT as for as the\r\ncollection tax are concerned should be minimized when the challans are received\r\nat DPC, these are forwarded to the respective zones wherefrom they reach to\r\ncircle-wise destination. The latter part of the journey of challans is highly\r\ncontroversial and malicious in the sense that zonal staff manipulates the\r\nresults of budget achievement of a particular circle by way of favour or\r\ndisgust.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003eIt is\r\ninteresting to mention that while preparing the zonal MPRs, the Zonal Commissioner\r\ndo not rely on the figures reported by their subordinate circle. This care, is\r\nexercised even up to close of the year. It is highly undesirable to transmit\r\nthe challans down ward to invoke malpractice. The undesirability of this\r\nexercise is also recommended in view of hectic efforts put in a futile manner\r\nin order to the daily collection registers both at zonal as well as circle\r\nlevel. Entry of challans in such registers is a nuisance from audit, point of\r\nview and massiveness of data entry, which is done through manual labour. It is\r\nproposed that the DPC should directly assign circle-wise credit for the purpose\r\nof simplicity.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(vii)\u003c/span\u003e Training programme of the officials,\r\nof withholding agents should be undertaken by the C.B.R. Authorities.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(viii)\u003c/span\u003e Jurisdictional problem can be\r\nredressed by directing the companies to file statement under section 139 in\r\nduplicate in the circle having jurisdiction over the companies case because the\r\nnon-filing of these \u0027statements can be penalized under section 108 of the\r\nIncome Tax Ordinance as per prevailing law by the officer having jurisdiction\r\nover the case of the company.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eRECOMMENDATIONS\r\nFROM ALL \u003cst1:place w:st=\"on\"\u003e\u003cst1:country-region w:st=\"on\"\u003ePAKISTAN\u003c/st1:country-region\u003e\u003c/st1:place\u003e\r\nTAX BAR ASSOCIATION TO CHAIRMAN, CENTRAL BOARD OYREVENUE\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003eRe: Sales \u003cspan\r\nstyle=\u0027letter-spacing:-.1pt\u0027\u003eTax\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:-.1pt\u0027\u003e\u003cbr\u003e\r\n\u003c/span\u003e[\u003cst1:date Year=\"2003\" Day=\"8\" Month=\"1\" w:st=\"on\"\u003e8th January, 2003\u003c/st1:date\u003e]\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eThe Chairman,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eCentral Board of\r\nRevenue, \u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cst1:place\r\nw:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eIslamabad\u003c/st1:City\u003e\u003c/st1:place\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eDear Sir,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eA meeting of all Pakistan Tax Bar\r\nAssociation was held on \u003cst1:date Year=\"2003\" Day=\"4\" Month=\"1\" w:st=\"on\"\u003e4-1-2003\u003c/st1:date\u003e\r\nat Holiday Inn, \u003cst1:place w:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eLahore\u003c/st1:City\u003e\u003c/st1:place\u003e\r\nwherein the representatives of Tax Bars of the country attended the meeting.\r\nThe house discussed various issues relating to C.B.R. and it was resolved to\r\ncommunicate the same to C.B.R. for their consideration and necessary action:-\u0026#8209;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(1)\u003c/span\u003e It was resolved that powers of the\r\nRegional Commissioners under para. 9(a)(ii) of Self-Assessment Scheme\r\n(2002-2003) to set apart the cases for total audit be withdrawn. The house was\r\nof the view that after the selection of cases through computer ballot, there\r\nshould be no selection by the R.C.I.Ts. However, if it is not possible, every\r\neffort is to be made to select only those cases where there is sufficient\r\nmaterial available to set apart a case and after providing an opportunity of\r\nhearing to the taxpayers.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(2)\u003c/span\u003e Tax practice by the tax employees came\r\nunder discussion before the house. It was pointed out that in Sales Tax\r\nDepartment 80% of the legal practice has been captured by the Sales Tax Staff\r\nand Sales Tax Auditors who are maintaining their law chambers. They are\r\navailing the maximum benefits of their being tax employees and using their\r\nthreatening positions, which forced taxpayer to approach them and get their job\r\ndone. Obviously legal practice is only the right of a person having authority\r\nunder the law. If the tax employees are allowed to involve in the tax practice,\r\nit causes increase in corruption and mismanagement in the system. It was also\r\npointed that same problem is being faced in Income Tax Department. It was\r\nresolved that C.B.R. should take appropriate measures to stop this illegal\r\npractice of the tax employees.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(3)\u003c/span\u003e It was pointed out that procedure of\r\nSales Tax Registration has been made very cumbersome by the Sales Tax\r\nCollectorates. On the one hand Government is interested in bringing more and\r\nmore taxpayers under the Sales Tax net,, but, on the other hand taxpayers are\r\nbeing discouraged with troublesome procedures. It was resolved that procedure\r\nof Sales Tax Registration be made easy:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(4)\u003c/span\u003e It was pointed that Exemption\r\nCertificates under sections 50(4) and 40(5) of the Ordinance, 1979 are being\r\nissued with abnormal delays, unnecessary reports are being called again and\r\nagain in the presence of old reports, irrelevant and unnecessary documents are\r\nbeing called for, which causes wastage of time and abnormal delay in issuance\r\nof Exemption Certificates.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:1.85pt\u0027\u003e(5)\u003c/span\u003e It was objected by the Multan Tax Bar\r\ntat the areas of Melsi, Vehari and Burewala have been separated from Multan\r\nZone and jurisdiction of these areas are assigned to Sahiwal Zone, whereas\r\nappellate jurisdiction of these areas have been assigned to CIT(A), Faisalabad\r\nwhich is causing hardship for the taxpayers as well as the tax lawyers. Members\r\nwere of the opinion that APTBA should approach the C.B.R. to resolve this\r\nissue.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003eWe, therefore,\r\nrequest that C.B.R. should consider the issues raised hereinabove. An early\r\naction in this regard shall be highly appreciated.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n"