ISLAMABAD: The Federal Board of Revenue (FBR) has empowered the Chief Commissioners (Inland Revenue) to review the orders of blacklisting and suspension of sales taxpayers. Explaining the enforcement provisions of the Finance Act 2024, the FBR informed that prior to Finance Act, 2024, the order of suspension and blacklisting were appealable orders before the Appellate Tribunal Inland Revenue (ATIR). The order of suspension along-with order of blacklisting passed by the Commissioner has now been made liable to review by the Chief Commissioner either on his own motion or on receipt of request/application from the registered person. The Chief Commissioner may after making such inquiry as deemed necessary, modify the order after providing an opportunity of being heard to the registered person, the FBR added. The FBR further explained that the section 11E has been introduced to recover tax not levied, short levied or erroneously refunded either through a deliberate act or due to inadvertence. Section 11E empowers an officer of Inland Revenue not below the rank of Assistant Commissioner to issue a showcause notice to recover tax not paid, short paid, claim of input/refund not admissible or to recover refund not due. The FBR clarified that the criminal proceedings have been separated from civil liability by bringing amendment in sections 33 and 37A of the Sales Tax Act, 1990. The words “tax evaded or sought to be evaded” have been introduced in these sections through Finance Act, 2024 whereby…