Law: Income Tax Ordinance, 2001

Section: 236

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3)

Income Tax Ordinance (XLIX of 2001)----S. 236---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Telephone users---Purchase of tole-connection activation `chip' for Rs.2,999 which, as printed on its folder, included Rs.2000 as Tax---Company issued a certificate only iu respect of tax deduction/collection on sale of "calling cards" but not for the activation of the 'connection'-Central Board of Revenue had not prescribed any procedure for accounting of deductions on activation of cellular phones despite mentioned by the Finance Minister in his Budget speech for 2004-2005 about reduction in tax for this service from Rs.2,000 to Rs.1,000 and complainant could not claim adjustment/ refund of the prepaid tax---Complaint against ---Validity---Regional Commissioner of Income Tax as also the Central Board of Revenue were supposed to explain the procedure, if any, through which collection was being made and through which credit/refund/adjustment could be claimed---Since this was a matter of public importance and enormous revenue was likely to be lost to Government in case no procedure was prescribed for securing the deposits in the Government account of the collection made by the withholding agent---Federal Tax Ombudsman recommended that Central Board of Revenue to make necessary amendment in S.236 of UN Income Tax Ordinance, 2001 by enlarging its scope which presently is restricted to `prepaid cards' only, so that amount of Tax collected on sales of chips (activation charges) is also deposited in the Government account and make proper announcement for the guidance of the withholding agent as also for Public at large. FINDINGS/DECISION JUSTICE (RETD.) MUNIR A. SHAIKH, FEDERAL TAX OMBUDSMAN).---This complaint alleges "maladministration" represented by absence of procedure for the claim of refund in respect of withholding through collection on Cell Phones. 2. Briefly the facts are that the complainant purchased a tele-connection activation `chip' known as JAZZ for Rs.2,999 which, as printed on its folder, included Rs.2,000 as Tax (brought on record). When asked, the Company issued a certificate only in respect of Tax…

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