Q. What are the Job Duties of Inspector Inland Revenue?


Ans. Job Duties:
(i) Recovery out of arrears/current demand.
(ii) Conducting inquiries & submitting reports.
(iii) Conducting int. & ext. survey of jurisdiction.
(iv) Ensuring accuracy of demand registers.


Q. (i) How would you do recovery of arrears and current demand?
Does the Law Provides constituents regarding this?
Batayen Law me kia likha he kese karenge recovery a/c to Law and which Law ?

Q. (ii) How would you do inquiries and for what?
Ap reports of your inquiries submit kis ko karoge?


Q. (iii) What is meant by survey?
Whats internal survey? & whats external survey?
int. & ext. survey me kia farq he?

Q. (iv) What is Demand Register?
D.R kon maintain karta he or qyun?

FEDERAL TAXES
Income Tax. As per the Income Tax Ordinance 2001 different types of incomes are subject to taxation as per different tax rates. The Ordinance also provides list of allowances, tax exemptions and deductions. Tax assessments fall under universal self-assessment scheme however, there is a system of random audit in place. Income Tax revenues are collected through deduction at source (through Withholding Taxes), voluntary payments (payments at the time of filing of returns), and collection on demand (based on assessments). The Withholding taxes are collected through two sources; 1) deduction at source at the time of accrual of income – e.g. salaries, dividends, interest income, etc., and 2) system of presumptive taxation through which withholding taxes are collected through utility bills, purchase of vehicle, and air travel. Income Tax is levied on individuals, association of persons and companies.
General Sales Tax (GST). Collection of Sales Tax on Goods is a Federal Subject and levied under Sales Tax Act 1990. Input and output taxation system under the General Sales Tax makes it closer to the system of Value Added Taxation (VAT). The Act provides for registration process, filing of returns, offences, and penalties. It has 7 schedules out of which the 6th schedule provides for list of exemptions.
Customs Duties. As per the Customs Act 1969, the First Schedule provides duties on imports at the 8-digit level of Harmonized System. The duty structure provides lowest tariffs on primary raw materials and highest on finished goods.
Excise Duties. As per the Federal Excise Duty Act 2005, some goods, such as cigarettes, are subject to supervised clearance. The First Schedule of the Act lists excisable goods and the rates of duty, which are either specific or ad valorem.

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Zeeshan Shafique

General Sales Tax (GST) on Services . The Sales Tax on Services was introduced in the provincial Governments through Sales Tax Ordinance 2000. Since it was integrated with Federal GST, all the provisions related to payment, registration, audit, enforcement, and penalties are the same. Initially, its coverage was extended at the standard rate of 16 percent to hotels, clubs, and caterers; advertisements on television and radio; courier services; telecommunication services; stockbrokers; and miscellaneous services provided at ports. The responsibility for collecting this tax was assigned to the Federal Board of Revenue’s Inland Revenue Service, and revenues were distributed among the provinces on the basis of population shares. In 2011, the Sindh government introduced its own variant of the tax. It proposed creating its own capacity to collect the tax by establishing the Sindh Revenue Board. It has been transformed from somewhat VAT-styled tax to a single-stage sales tax. In addition, the Punjab Government has established Revenue Authority under the Punjab Revenue Authority Act, 2012. At present the Government of Khyber Pakhtunkhwa is working on finalising the Act for the establishment of its own Revenue Authority. Provincial sales tax on services is based on the fundamental VAT principle of consumption, which means services for example, consumed in Punjab, will be liable to sales tax in the province.

Stamp duty. A mechanism introduced in 1899 for authenticating a large number of documents / instruments through the use of adhesive stamps. These stamps are either judicial or non-judicial. For example, stamp duty on the value of a property sold is 2 percent. Recently, the Government of Punjab is working on a pilot to automate the largely manual system if stamp duty through the use of e-stamping initiative.

Motor Vehicles Tax. Different lump-sum rates are specified for different types of vehicles as per the Motor Vehicles Taxation Act 1958. Persons with motor vehicles are obliged to make a declaration, pay the tax, and receive a license. The tax is collected by the provincial excise and taxation departments, and is intended to cover the cost of road maintenance within the provinces. Rates vary among provinces but the normally the tax rises exponentially for larger vehicles.

Urban Immovable Property Tax. Introduced in 1958, the provincial government levies this tax in urban areas that have been declared ‘rating areas’. The tax is charged on the assessed rental value (ARV) of buildings and lands in a rating area at the rate of 20 percent. It is collected by the provincial excise and taxation departments on the basis of a formula for assessing the rental value contained in the valuation tables. Revenues from this tax are shared with local governments to the extent of 85 percent, after deducting 5 percent as the cost of collection. Properties that are owner-occupied and have an ARV of less than Rs. 1,080 or are located on an area smaller than 125 square yards are exempt.

Professional Tax. This tax is levied and collected on/from the persons or class of persons engaged in a profession, trade, calling or employment in province (e.g. companies, lawyers, doctors, etc.)

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Zeeshan Shafique

and what are the Local Taxes that collected by the local government ?

I have posted that too but that post has gone for review, i think system has detected some links in that post. Lets see how much time forum takes to review the post.

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Zeeshan Shafique

I message you on Facebook
please check your inbox

Sir plz dubara post kre 'local taxes' wali post... Time bachalen,

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Economist/CSS candidate

~* Answer these Questions *~

1) Is there any chances of manipulation/Fraud in FBR ?

2) Why people of Pakistan don't pay the taxes ?

3) What would you do if any person does not submit tax return ?

4) Which tax is easy for collection and payment ?

5) What are the Job responsibilities? (skip it)
6) How these duties will be performed??

7) What is the standing committee of national assembly ?

has any one from islamabad got any sms or email

Brother, post visible hai check karein upar.

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Zeeshan Shafique