Law: Income Tax Ordinance, 2001

Section: 147,148,153,231A,235,236,170,170(4),171

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(ii)

Income Tax Ordinance (XLIX of 2001)-- --Ss. 170 & 171--Refund--Maladministration--Refund claim was due on account of tax withholdings /payments, but was not settled-- Authority stated that verification process had been started and refund voucher would be issued on its completion--Department, had to complete the verification process within time as prescribed under S. 170(4) of Income Tax Ordinance, 2001--Verification process, was not an open ended exercise, and could not be allowed to continue indefinitely--Delay in settling refund claim within prescribed time would tantamount to maladministration under S.2(3)(ii) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000--Ombudsman directed that Federal Board of Revenue should direct the Commissioner to ensure that refund claim be settled within 3 weeks along with compensation due under S.171 of Income Tax Ordinance, 2001 for delayed payment of refund; and to give compliance report within next 7 days thereafter. FINDINGS/RECOMMENDATIONS ABDUR RAUF CHAUDHRY, FEDERAL TAX OMBUDSMAN.- This complaint is regarding non payment of refund of Rs.966,344 for the tax years 2015. The refund is due on account of tax withholdings/ payments under sections 147 (Advance Tax), 148 (Import of Goods), 153 (Payment for Goods, Services and Contract), 231A (Cash Withdrawal from Banks), 235 (Electricity Bills) and 236 (Telephone and Internet Tax Withholdings) of the Income Tax Ordinance, 2001 (the Ordinance). 2. The complaint was sent for comments to Secretary Revenue Division, in terms of Section 10(4) of the Federal Tax Ombudsman Ordinance, 2000. In response, the FBR submitted its comments vide letter dated 20.05.2016. 3. The AR contended that necessary papers/documents in support of verification of the tax, original electricity, phone bills etc. were provided to the Deptt. but…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492