hrm

RECRUITMENT & SELECTION

Recruitment:

Recrui tment refers to the process of screening, and select ing qual i f ied people for a job at an organizat ion or f i rm, or for a vacancy in a volunteer-based organizat ion or communi ty group. Internal recru i tment means consider ing current employees as candidates for h igher level jobs in the organizat ion. External recru i tment is the process of at t ract ing and select ing employees f rom outs ide the organizat ion. The stages in recru i tment inc lude sourc ing candidates by advert is ing or other methods, and screening and select ing potent ia l candidates us ing tests or in terv iews.

Selection:

Once the recru i t ing process has at t racted the pool of appl icants, the next s tep is to select whom to h i re. The intent of se lect ion process is to gather f rom appl icants in format ion that wi l l predict thei r job success and then to h i re the candidates l ike ly to be most successfu l . The process of determining the predict ive value of in format ion is cal led val idat ion.

Two basic approaches to val idat ion are predict ive val idat ion and content val idat ion.

Predict ive val idat ion involves col lect ing the scores of employees on the device to be val idated and corre lat ing thei r scores wi th actual job per formance.

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Content val idat ion uses logic and job analys is data to establ ish that the select ion device measures the exact sk i l ls needed for successfu l job per formance.

Human Resource Management:

The human resource is an organizat ion consists of a l l people who per form i ts act iv i t ies, a l l the decis ion that af fects the workforce concern the organizat ion’s HRM funct ion. The HR act iv i t ies that fa l l under f ive major domains. i .e .

a) Organizat ional Design

b) Staf f ing

c) Performance Management and Appraisal

d) Employment t ra in ing and Organizat ional Design

e) Reward System, Benef i ts and Compl ianc e

Introduction of FBR:

The Federal Board of Revenue (FBR) is a federal department of Pakistan that is responsib le for col lect ing revenue for the government of Pakistan. I t founded in Apr i l 01, 1924. I ts head quarter is Is lamabad. I t is purely Government organizat ion of Pakistan.

History:

The Centra l Board of Revenue (FBR) was created on Apr i l 01, 1924 through enactment of the Centra l Board of Revenue Act , 1924. In 1944, a fu l l - f ledged Revenue Div is ion was created under the Minis t ry of F inance. Af ter independence, th is arrangement cont inued up to 31st August 1960 when on

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the recommendat ions of the Administ rat ive Re-organizat ion Commit tee, FBR was made an at tached department of the

Minis t ry of F inance. In 1974, fur ther changes were made to st reaml ine the organizat ion and i ts funct ions.

What is wing?

Wing is work d is t r ibut ion among di f ferent department . Each Wing is Headed by one member who is of f icer of 21 grade.

a) HRM

b) FATE

c) ADMIN

d) TP&R

Federal Board of Revenue:

In Federal Broad of Revenue HR department per forms al l act iv i t ies of the HR. in which they per form the

a) Human resource p lanning

b) Job analys is or work design

c) Job design

d) Informat ion system

Functions of FBR:

In the exi t ing setup, the chairman, FBR, being the execut ive head of the board as wel l as secretary of the revenue div is ion has the responsib i l i ty for

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a) Formulat ion and administ rat ion of f iscal pol ic iesb) Col lect ion of federal taxes.

c) Quasi- judic ia l funct ion of hear ing of appeals.d) His responsib i l i t ies a lso involve interact ion wi th the

of f icers of the president , the pr ime minis ter , a l l economic minis t r ies as wel l as t rade and industr ies.

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Vision

To be a Modern, Progressive, Effective, Autonomous and Credible organization for

optimizing Providing Quality Service and Promoting

Compliance with tax and related laws

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MissionEnhance the capability of

the Tax System to

Collect Due Taxes

Through Application of

Modern Techniques,

Providing Taxpayer Assistance

and by

Creating a Motivated, Satisfied,

Dedicated and Professional

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Workforce

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Values

Integrity

Profession

Teamwork

Court

Fairness

Transparency

Responsiveness

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Organizational Design:

Organizat ional design involves the arrangement of work tasked based on the interact ion of people technology and the task to be per formed in the context of miss ion, goals and st rategic p lan of the organizat ion. Organizat ional and work design issues are a lways the f i rs t ones that should be addressed whenever s igni f icant change is necessary due to change economic condi t ions, new technologies, new opportuni t ies, potent ia l advantages, or ser ious internal problems .

Organization:

The Secretary, Revenue Div is ion/ Chairman, FBR is assis ted by the four L ine Members (one each for Direct Taxes, Sales Tax and Federal Excise Dut ies, Customs and Exports) , three Support Members (Legal , Tax Pol icy and Reforms, and Administ rat ion and Coordinat ion) ; and f ive Funct ional Members (HRM, IMS, Audi t , Faci l i ta t ion and Taxpayers Educat ion, and Fiscal Research and Stat is t ics) . The funct ional members have been inducted f rom the pr ivate sector as par t of the rest ructur ing of the FBR and i ts f ie ld format ions. Besides Members, var ious Directors Generals are a lso wi th in FBR fo ld.

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Organization Chart of the FBR/ Revenue Division:

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Line Members:Both policy and operation matters are handled by the line members.

1) Member (direct text)2) Member (Sales text & CE)3) Member (Custom)

Support Member:1) Member (Administration)2) Member (Legal)3) Member (Tax Policy & Reforms)

Functional Member:

Functional members are drawn from the private sectors, if specialists are not available within revenue services.

1) Member (fiscal Research & Statistics)2) Member (Human Resource Management)3) Member (Audit)4) Member (information Management)5) Member (Facilitation & Taxpayer Education)

6) Member (Inspection & Audit (Internal)

Members (Direct Taxes)

He is responsible for monitoring, enforcement and collection of taxes and international agreement of concerned taxes. In the headquarters, he is assisted by Chiefs (BPS-20), Secretaries (BPS-19) and Second Secretaries (BPS-18).

Member (Sales Tax & Federal Excise)

He supervises the collection of Sales tax on domestic goods, services and imports. In the Board, he is assisted by three Chiefs (BPS-20) and five

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Secretaries, (BPS-19), three Joint Directors (Computer) (BPS-19) and one Cost Accountant (BPS-19).

Member (Customs)

He supervises the collection of Customs Duties by 12 Customs Collectorates in the country. In the Board, he is assisted by two Chiefs (BPS-20) and eight Secretaries (BPS-19) in the discharge of his duties.

Member (Exports)

He is responsible for implementation of Export Policy and its procedures. He is also responsible for the administration of manufacturing Bonds, Export Processing Zones and Special Industrial Zones. He also looks after the administration of duty drawback system, Input-Output Co-efficient Organization (IOCO) and Duty Suspension Audit Organization (DSAO). He oversees the export related issues of TEPI project. In the Board, he is assisted by one Chief (BPS-20) and two Secretaries (BPS-19).

Member (Tax Policy & Reforms)

He is the incharge of the FBR reforms policy. He maintains liaison with all the stake-holders and coordinates with other Members of FBR. In the Board, he is assisted by one Chief (BPS-20) and four Secretaries (BPS-19).

Member (Legal)

He is responsible for drafting of taxation laws and procedures, advance rulings concerning tax matters, representation before appellate forums, monitoring the work of legal cells in the field outfit. He coordinates with the line Members in matters pertaining to changes in law. He is assisted by two Chiefs (BPS-20), five Secretaries (BPS-19) and one legal Advisorin the Board.

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Member (Admin./Coordination)

He is responsible for the overall administration of Federal Board of Revenue, including appraisal, processing and monitoring of all development projects. He also deals with and coordinates the responses to Audit objections and presentations made before the Public Accounts Committee. He is assisted by one Chief (BPS-20) and two Secretary (BPS-19) in the Board.

Member (Fiscal Research & Statistics)

He is responsible for research on tax issues, revenue forecast and collection and maintenance of statistics as tool of policy and management. He is the incharge of publication of FBR Quarterly Review. The Member (FR&S) is assisted by two Secretaries and two Second Secretaries in the Board, and besides, the Director (R&S) along with two Joint Directors in the DR&S.

Member (Human Resource Management)

He is responsible for HRM official dealing with recruitment, training, performance evaluation, promotion and career management of officers and support staff. He is assisted by one Chief and three Secretaries.

Member (Audit)

He is responsible for developing uniform standards for tax audit, preparation of tax audit manuals, internal audit reviews and monitoring the work of audit division in the field outfits. In the Board, he is assisted by one Chief, three Secretaries (BPS-19) and two D.Gs of Inspection and Audit one each at Islamabad and Karachi respectively.

Member (Information Management System)

He is responsible for development of system specifications for future FBR needs, technology architecture design of FBR and its field formations in

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consultation with appointed consultants. This includes development of a strategy for coordination and application of software based on re-engineering of the system. . He is assisted by one Chief Coordinator, Income Tax. In Board, he is also assisted by one Second Secretary. Pakistan Revenue Automation (Private) Limited (PRAL) is under Member (IMS).

Member (Facilitation & Taxpayer Education)

He is responsible for developing appropriate technical and non-technical material concerning all taxes for taxpayer education and assistance, developing tax forms and interaction with media and taxpayer and monitoring the work of tax centers. He is assisted by one Chief and three Secretaries.

Director General (Inspection & Audit)

Direct Taxes based at Islamabad and Karachi operate directly under the Secretary, Revenue Division. He carries out inspections, audits and investigations of taxes/offices involving evasion of taxes and malpractices by the functionaries of the Income Tax Department.

Director General (Training & Research)

Direct Taxes based at Lahore and Karachi (with regional offices at Karachi and Islamabad) is responsible for imparting training to the freshly recruited officers in the Income Tax Department.

Director General (Intelligence & Investigation)

Customs and Excise based at Islamabad collects, processes, disseminates information and enforces prevention of tax evasion. He also enforces measures to prevent smuggling of contrabands, including drugs.

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Director General (Large Taxpayer Unit)

LTUs were established with the objectives to reduce contact between the taxpayers and Collectors by providing friendly and better model office environment, integration of Income and Sales Tax, structuring of tax administration on functional line and focus on all the affairs of the large taxpayers.

Director General (Research & Statistics)

They assist the Board in fiscal policy analysis, compilation of federal tax receipts, statistical data on national level and reconciliation of revenue receipts with the AGPR and SBP.

The names of the Chairmen/Secretaries from 14.08.1947 onwards are as under:-

Finance Secretaries/Ex-Office Chairmen, FBR

1) Sir Victor Turner 14.08.1947_ 01.02.1950

2) Mr. Abdul Qadir 01.02.1950_ 25.02.1952

3) Mr. Mumtaz Hasan 25.02.1952_ 01.11.1958

4) Mr. H. A. Majid 01.11.1958_ 29.07.1960

5) Mr. M. Ayub 29.07.1960 _19.06.1961

6) Mr. Mumtaz Mirza 19.06.1961 _06.03.1963

7) Mr. M. M. Ahmed 06.03.1963 _30.05.1966

8) Mr. Ghulam Ishaq Khan 31.05.1966 _08.09.1970

9) Mr. A.G.N. Kazi 08.09.1970 _10.10.1971

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Chairmen, FBR

1. Mr. M. Zulfiqar 11.10.1971_ 17.11.1973

2. Mr. Riaz Ahmad 17.11.1973_ 30.09.1974

3. Mr. M. Zulfiqar 01.10.1974_ 12.11.1975

4. Mr. N. M. Qureshi 12.11.1975_ 14.12.1980

5. Mr. Fazlur Rahman Khan 14.12.1980_ 11.08.1985

6. Mr. I. A. Imtiazi 11.08.1985 _20.08.1988

7. Syed Aitezazuddin Ahmed 02.08.1988_ 02.01.1989

8. Mr. Ghulam Yazdani Khan 22.01.1989 _11.08.1990

9. Mr. Ahadullah Akmal 16.08.1990_ 24.07.1991

10. Mr. Sajjad Hasan 24.07.1991_ 03.10.1991

11. Mr. Alvi Abdul Rahim 08.07.1995-28.08.1996

12. Mr. Shamim Ahmad 29 .08.1996_11.11.1996

13. Mr. Hafeezullah Ishaq 12.11.1996_02.01.1998

14. Mr. Moinuddin Khan 02.01.1998_06.11.1998

Human Resourse Management Members(current):

1. Raja Shahsawar PA TM(HRM)

2. Mr. Allan Gilmour HR Consultant

3. Mr. Muhammmad Raza Baqir Chief (HRD)

4. Mr. Munir Ahmed Awan PA to Chief

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5. Ms. Samina Tasleem Zehra Secretary (HRD)

6. Mr. Riasat Ali Staff to Secy(HRD)

7. Mr. Yasmin Yousaf SS(HRD)

8. Mr. Syed Tufail Ashrafi Staff to SS(HRD)

9. Mr. Suleman Yaqub SS(OD&PMS)

10. Mr. Shahid Anwar Chief (HRM)

11. Mr. Zaheer Ahmad PA to Chief(HRM)

12. Mr. Khalid Javed Secretary (IJP)

13. Mr. Muhammad Younas Gujar Staff To Secy(IJP)

14. Ms. Ayesha Khalid SS(Commu & TARP)

15. Mr. Muhammad Naseem Staff to SS (Commu & TARP)

16. Dr. Irfan Abbas Shah SS(IJP-1)

17. Ms. Asma Hoori SS(IJP-2)

18. Dr. Kaukab Farooq SS(IJP-3)

19. Mr. Saud-ur-Rauf Tech. Consultant

20. Mr. Muhammmad Asghar Ch. Secretary (HRIS)

21. Mr. Syed Ramiz-ur-Din Qadri Staff to Secretary(HRIS)

22. Mr. Muhammad Shabbir Programmer (eDox)

23. Mr. Muhammad Naeem Staff to Secretary(HRIS)

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Staffing:

Job Analysis:

It’s a systematized procedure for collecting and recording information about jobs within an organization. It is made up of two parts

1) Job Description2) Job Specification

The Job Description lists the duties of a job, the job’s working conditions and the tools, materials and equipment used to perform it.

The Job Specification lists the skills, abilities and other credential needed to do the job.

Job Description Teams:

J.D. Team No.1 (Faisalabad)

1. Mr. Saud Imran Ahmad Additional Collector.2. Mr. Amjad Iqbal, IAC3. Mr. Muhammad Asif Assistant Collector

J.D. Team No. 2 (Sialkot)

1. Mr. Abdul Rashid DCI

2. Mr. Masood Ahmad Assistant CollectorJ.D.

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Team No.3 (Gujranwala)

1. Mr. Naeem Babar DCIT

2. Mr. Fayyaz Rasool Assistant Collector

J.D. Team No.4 (Rwp/Islamabad)

1. Mr. Khalid Javed DCIT

2. Ms. Saadia Khawaja Assistant Collector

J.D. Team No.5 (Lahore)

1. Dr. Kamran Shams Deputy Director

2. Mr. Muneeza Majeed Assistant Collectlor

3. Mr. Muhammad Suleman Assistant Commissioner

J.D. Team No.6 (Peshawar)

1. Syed Aamer Abdullah Assistant Collector

2. Mrs. Beelam Munir Assistant Collector

J.D. Team No.7 (Lahore)

1. Mr. Ahmad Rauf Deputy Director

2. Mrs. Amina Faiz Bhatti DCIT

3. Mr. Nawab Khan Taxation Officer

J.D. Team No.8 ((Lahore)

1. Ms. Mehnaz Bhaur Deputy Director

2. Miss. Qurat-ul-Ain Dogar Assistant Collector

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J.D. Team No.9 (Rwp/Islamabad)

1. Mr. Mansoor Ahmad Bajwa Additional Commissioner

2. Syed Junaid Arshad Assistant Collector

J.D. Team No.10 (Guj.wala/Skt)

1. Mr. Qasim hafeez Cheema Assistant Collector

2. Mr. Fareedoon Akram Sheikh ACIT

J.D. Team No.11 (Gujranwala)

1. Mr. Moazzam Bashir DCIT

2. Mrs. Mona Aslam Assistant Collector

J.D. Team No.12 (Islamabad)

1. Mr. Ardsher Saleem Tariq S.S.(IMS), CBR

2. Miss. Shazia Abid S.S.(HRM), CBR

J.D. Team No.13 (Multan/Bahawalpur)

1. Mr. Khalil Ahmad IAC

2. Mr. Usman Bajwa Assistant Collector

J.D. Team No.14 (Multan)

1. Dr. Muhammad Naeem DCIT

2. Mr. Ali Abbas Gardezi Assistant Collector

J.D. Team No.15 (Sahiwal)

1. Mr. Atif Ali DCIT

2. Rai Irshad Hussain ITO

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J.D. Team No.16 (Quetta)

1. Mr. Raza Baloch Assistant Collector

J.D. Team No.17 (Hyderabad)

1. Mr. Aijaz Ahmad Khan Deputy Collector

2. Mr. Arbab Qaiser Hameed Assistant Collector

J.D. Team No.18 (Karachi)

1. Mr. Hyder Ali Dherejo Commissioner HRM, LTU

2. Ms. Lubna Jaffer Ali Deputy Collector, LTU

3. Mr. Afaq Ahmed Qureshi DCIT


1. Mr. Abdul Nasir Butt Principal DOT

2. Ms. Yasmeen Saud IAC


1. Mr. Bakhtiar M. Khan DCIT

2. Mr. Muneeb Sarwar Assistant Collector


1. Mr. Muhammad Saeed Nasir DCIT

2. Mr. Ghulam Abbass Assistant Collector

3. Mr. Hasnain Brohi ACIT

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1. Mr. Tariq Chaudhry DCIT

2. Mr. Farrukh Sajjad Assistant Collector

3. Mr. Zulfiqar Ahmed ACIT

J.D. Team No.23 CBR HQ

1. Miss Rezwana Siddiqui System Analyst (HRM)

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JOB DESCRIPTION FEED BACK FORM:

In FBR, when employees hire for the vacant seats or post of company. They use for the new employees the following criteria for their personal information in the form of the “Form”. That is basically is given as fallow.

Job Title Grade Ref. No

Main Purpose of Job (describe in not more Units/Functions controlled than two sentences)

Key Result Areas (List not more than Avg % (1) Performance Standard Required 5 areas of activity which are critical to Successful

Knowledge Special Skills Personal Qualities

Main Tasks and Responsibilities

Additional Comments

Note: • You are requested to kindly go through the draft of Generic Job Descriptions and send your feed back (proposals/suggestions) to Secretary HR (Planning) latest by 30th September 20--

• Please attach additional sheets in appropriate sections if needed.

• Make copies of this form as per your requirements.

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CBR (HQs):

I n CBR the genera l c r i te r ia o f the fo rm tha t i s use fo r the key peop le o f the company tha t i s as fa l low .

CHIEF (LINE FUNCTION), CBR

Central Board of Revenue Job Description

Job Title Grade Ref. No.

Chief (Line Function) 20

Organization Unit Location Reports to

CBR Islamabad Line Member

Jobholder’s Name No. of Direct Reports Total Staff Controlled

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Main Purpose of Job Unit/functions Controlled

To coordinate development and implementation of strategies, policies, plans and procedures for achieving targets/goals of the line function.

To ensure all initiatives are implemented maintaining highest level of taxpayer facilitation.

To facilitate creation of conducive work environment and providing opportunities for development & motivation of human resources.

Key Result Areas Avg% Performance Standard Required

1. Monitoring Revenue Collection. 40% Ensuring that each field formation achieves the assigned target.

2. Preparing, monitoring, coordinating and implementing policies, procedures and notifications etc.

20% Timely preparation and dissemination

3. Preparing the budgetary proposals. 10% All proposals to be processed and finalized before the budgetary exercise.

4. Maintaining highest level of taxpayer facilitation.

10% All complaints to be addressed within X days of filing

5. Ensuring effective utilization of Human Resources.

20% Capacity Building Targets Met. Objective performance

appraisals


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Knowledge of relevant revenue laws and procedures

Knowledge of macro economic directions and business trends/projection.

Knowledge of best practices in relevant functions in local and global markets

Leadership/ Management skills

Relationship management

Analytical skills Communication skills Presentation skills Ms Office

Creativity and innovation.

Initiative and drive Persuasive Strategic planer Intuitive

Main in Tasks & Responsibilities Expected Performance Standard

Provides guidance to the field formations on issues requiring clarifications

Prompt and timely response.

Formulate and propose amendments in policies and procedures.

As and when required.

Finalize draft SROs and notifications Within X number of days.

Replies the day to day field references. Ensures that all references are replied within 3 days of receipt.

Correspondence. Ensures that all replies are sent within 7 days of receipt.

Ensures Taxpayer facilitation at the level of field formations.

Ensures disposal of complaints within 7 days of receipt.

Bridging skills gap in the officers and staff of the wing.

30% Officers & staff training based on need analysis.

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Motivation through recommending rewards and recognition.

Any other responsibility assigned by the competent authority.

Identifying top performers and recommending them for rewards.

CUSTOMS, CENTRAL EXCISE & SALES TAX

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In custom, central excise and sales text for the key people and the employees the use criteria for their general information is that:

COLLECTOR CUSTOMS APPRAISEMENTCentral Board of Revenue Job Description


Collector of Customs Appraisement 20

Organizational Unit Location Reports to

Customs Member Customs

Job holder’s name No. of Direct Reports Total Staff Controlled

Main Purpose of Job Units/Functions Controlled

To lead in devising and implementing strategies for collection of duties and taxes through implementation of laws.

To ensure smooth and equitable transaction of trade, business and facilitation of taxpayers.

To create conducive work environment and provide leadership, motivation, and opportunities for development of team members.


1. Revenue collection. 30% Achievement of assigned revenue

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target.

2. Prevent revenue leakage. 20% Detection of revenue leakage by Internal Audit, Post clearance audit and DRR should not be more than 15% of the total revenue target.

3. Traders and taxpayers education and facilitation.

30% All complaints to be disposed off within X days of filing

4. Effective utilization of Human Resource.

20% Capacity Building Targets Met. Objective performance

appraisals.Knowledge Special Skills Personal Qualities

Relevant Acts, Rules, Laws and procedures.

Import export policies International trade

theory and practices. WTO Esta Code RSO

Working capability to operate MS Excel, Word and PowerPoint.

Ability to work on Internet and e-mail.

Valuation skills. Verbal presentation

skills Written communication

skills. Analytical skills.

Leadership Initiative Delegation Decisiveness &

judgment Fairness

Main Tasks & Responsibilities Expected performance standard

Providing guidance to the field -

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officers. Ensure expeditious clearance of goods. Dispute resolution Refund processing. Ensure maintenance of maximum

accuracy in levy of duties and taxes.

Licensing of Customs House agents and warehouses etc.

Complaint redressed Correspondence Monitoring of revenue collection. Effective placement of officers

and staff Identifying and bridging

employees’ skill gaps. Motivation through introducing

rewards and recognition culture. Any other responsibility assigned

by the competent authority.

90 % consignments cleared within 24 hours.

X % of cases to be decided within 3 days.

All refunds processed / issued within one month.

Post Clearance Audit objections not to exceed 10% of total transactions.

All applications to be disposed off within 7 days.

90% cases to be decided within 10 days of filing of complaint.

90% of the correspondence addressed within stipulated time (No reminders).

100% of the assigned revenue target.

Placement to be based on matching of skills / competencies with specific position requirements.

Training programs to be based on need analysis.

Identifying at least 25% of top performers and rewarding them. Implementation of policy of commendations/appreciation letters.

INCOME TAX

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In Income Tax the general criteria of the form that is use for the key people of the company that is as fallow.

COMMISSIONER OF INCOME TAX (COMPANIES

Central Board of Revenue JobDescription


Commissioner of Income Tax (Companies) 20


Income Tax Regional Commissioner of Income Tax

Jobholder’s Name No. of Direct Reports Total Staff Controlled

Main Purpose of Job Unit/functions Controlled

To devise and implement strategies for collection of revenue through judicious enforcement of laws and mobilization of resources.

To create and maintain taxpayers facilitating environment in zonal jurisdiction.

To create conducive work environment and provide leadership, motivation and opportunities for development of human resource within the zonal jurisdiction.

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Planning and achieving revenue budget. 40% 100% or more of the target to be achieved

Effective performance of judicial and administrative functions.

20% All exemption certificates processed within prescribed time. All appeals and revisions matters handled on time.

Ensuring optimum taxpayers facilitation within zonal jurisdiction

20% All issues and queries to be addressed within X number of days. Management of taxpayers facilitation centers with minimum complaints.

Effective utilization of human resource. 20% Capacity building for achievement of targets

Key Result Areas Avg% Performance Standard Requir


Knowledge of Income Tax/allied law & accounts.

Esta Code Financials Control

& budgeting. Modern

management practices.

Leader ship skills Effective

Communications skills Analytical Skills Managerial Skills Presentation Skills Proficiency in MS

Office

Positive attitude Integrity Initiative Decisions

making

Main Tasks & Responsibilities Expected Performance Standard

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I. Revenue/Expenditure Budget

Forecasting & planning Relative accuracy of estimates

Achieving Revenue Budget 100%

Preparation and utilization of expenditure budget

Minimum variance in budget Vs actual utilization. Minimum audit objections.

II. Judicial Functions

Filing/follow up of appeals/references to Appellate Forums

No time barred cases or ex-parte cases/relative success in appeals

Dealing with Federal Tax Ombudsman cases

Timely compliance.

Monitoring, management and collections of withholding taxes.

Ensures that at least one audit of each withholding agent done during the fiscal year.

Monitoring and compliance of audit and inspection reports

100% compliance/ settlement within stipulated time.

Timely submission of monthly performance report and other related statements

All required reports and statement to be prepared and sent to the concerned quarters within prescribed time.

III. Tax payer Facilitation

Issuance of Exemption certificates Issuance/decline within prescribed time limit.

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Issuance of Refunds Decision on refund applications as per the provisions of law.

Prompt disposal of complaints All complaints to be addressed within 15 days.

IV. Human Resources

Effective placement of officers/staff. Placements to be based on matching of skills/competencies with specific position requirements.

Identifying and bridging skills gap in the officers and staff of the zone.

Officers & staff training based on need analysis.

Motivation through rewards and recognition


Identifying at least 25% top performers and rewarding them. Introduction of culture of recognition/commendation and appreciation letters.

DIRECTORATE GENERAL OF TRAINING RESEARCH

(INCOME TAX)

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Directorate General of training research for the key people and the employees the use criteria for their general information is that:

DIRECTOR TRAINING & RESEARCH (INCOME TAX)

Central Board of Revenue Job Description


Director Training & Research (Income Tax) 20


Income Tax Director General Training & Research,

Income Tax

J Jobholder’s Name No. of Direct Reports Total Staff Controlled

Main Purpose of Job Unit/functions Controlled To enhance the effectiveness and

efficiency of employees of Income Tax department through identifying training needs in coordination with the field formations, developing training strategy, designing appropriate capacity building modules and implementing training programs.

Building synergy with training Directorate of Customs, ensuring efficient utilization of resources.


1. Ongoing training need analysis 20% Annual training need analysis report.

2. Developing training and capacity building strategy

20% Comprehensive strategy covering all priority training areas.

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3. Designing Training modules 20% Training modules designed in all identified programs

4. Training Programs management 30% All programs conducted as per schedule

5. Improve motivation level of staff. 10% Good performers identified and rewarded


Relevant laws, rules and procedures.

HR management practices.

Knowledge of best practices in training. Esta Code.

Strong communication skills.

Interpersonal relationship.

Strong proficiency in MS Office.

Presentation Skills

Leadership. Persuasive Decisive Ability to motivate Analytical thinking Creativity and

innovation

Main Tasks & Responsibilities Expected Performance Standard

Identifying training requirements in close collaboration with the field formations.

Frequent interaction with field formation for on going training need evaluation.

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Developing appropriate training strategy.

Active coordination with HRM at CBR for developing training strategy.

Developing and designing customized training modules as per the requirement.

Programs developed as per requirement.

Optimizing use of training facilities with the Directorate of Training (Customs).

Maximum utilization of training infrastructure and facilities between the two directorates.

Building synergy for conducting programs of common interest to both Income Tax and Customs service.

Optimum participation of officers from both services in common programs.

Designing and implementing Capacity Building Programs in coordination with HRM Wing of CBR.

Capacity building targets fully accomplished.

Imparting lectures. Maximum number of lectures to be delivered.

Efficient management of administrative affairs.


Smooth functioning of Directorates.

COMPUTER WING

(INCOME TAX/CUS. CE&ST)

Computer wing for the key people and the employees the use criteria for their general information is that:

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DIRECTOR COMPUTERIZATIONCentral Board of Revenue Job Description


Director (Computerization) 20

Organizational Unit Location Reports to

Computer Wing Line Member

Job holder’s name No. of Direct Reports Total Staff Controlled

Main Purpose of Job Units/Functions Controlled

To lead in devising and implementing strategies for computerization of revenue systems and procedures.

To ensure development and smooth functioning of user friendly computer applications systems for line functions.

To create conducive work environment and provide leadership, motivation and opportunities for development of IT human resource.


1. Initiate feasibility study of IT projects, identified during business process reengineering.

15% On time initiation and completion of feasibility study.

2. Ensure appropriate resource allocations for new /current IT projects and provide strategic guidelines for project implementation.

15% Resources for new and up gradation (IT) projects are allocated on time.

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3. Ensure smooth functioning and maintenance of existing systems and operations.

30% Central database and software development units at HQ and computer centers at collectorate are working in a smooth and coordinated fashion.

4. Ensure preparation of MIS reports in line with the management vision.

25% Timely provision of correct and updated MIS reports to CBR’s management and other agencies (Min of Finance, IMF etc).

5. To over see educational & training programs for end users.

15% At least two training sessions to be conducted during one year.


Project Management Systems analysis and

Design

Database Management systems

Knowledge of emerging IT and telecom technologies.

Modern HR management theories.

Project Management skills

CPM Cost benefit analysis

techniques

Leadership Vision Ability to persuade Good communicator

Analyst

Main Tasks & Responsibilities Expected performance standard

Liaison with line management regarding IT requirements.

Get approval for resource allocation for new and up gradation of current IT projects.

Arrange for development/implementation

Ensure that each task is completed within specified time and budget allocations, in accordance with the scope of the project.

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of new IT projects. Arrange users’ Training program and

preparation of user manual. Suggest improvements in existing IT

systems in consultation with line management.

Monitor and coordinate various activities of computer center functions in the field.

Monitoring desk audit reports of delinquent taxpayers.

Ensure provisions of MIS and DSS revenue reports for line functions.


Recruiting the Employee:

HRM wing reorganizes the present system of pay scales of of f icers and staf f . There should be two categor ies of tax administ rat ion staf f :

1 . Execut ive Group (EG)2. Support Group (SG)

The Execut ive Group wi l l be needed for technical and manager ia l tasks of the tax administ rat ion. The execut ive group wi l l correspond to BS-17 to 22 and d iv ided into f ive grades, EG-I through EG-V. 75% of the of f icers in EG-I should be d i rect ly recru i ted on a nat ional basis.

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The Support Group wi l l be needed to assis t the Execut ive Group in var ious of f ice act iv i t ies inc luding data entry and audi t work at the senior Support Group level . The support group wi l l correspond to BS-1 to 16 and d iv ided into s ix grades, SG-I through SG- VI . 25% of the recru i tment would be through promot ion f rom SG-VI on the basis of per formance whi le in serv ice and sui tabi l i ty based on several tests.

Recruitment of Executive Group:

a) Recrui tment examinat ion should compr ise general apt i tude tests in quant i ta t ive sk i l ls(Mathemat ics and stat is t ics) , verbal sk i l ls (Engl ish comprehension and communicat ion) ,and analyt ica l sk i l ls (Understanding and reasoning) .

b) I t should be compulsory to appear in two subject tests out of pr inc ip les of account ing, pr inc ip les of f inance, micro and macro economic, business administ rat ion, publ ic administ rat ion and fundamentals s tat is t ics, pat terned on the GRE Subject Test .

c) The d i rect recru i tment of of f icers in BPS – 17 is through the Centra l Super ior Serv ices (CSS)

Recruitment of Support Group:

a) Support Group I&I I : These inc lude categor ies such as Dr ivers, Not ice Servers, and Guards. These

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categor ies of s taf f are recru i ted regional ly and posted wi th in the region of recru i tment . The minimum educat ion for SG I & I I wi l l be Matr icu lat ion.

b) Support Group I I I -V: This category inc ludes Assistant Of f icers (SG-I I I ) , Junior Of f icers (SG-IV) and Of f icers (SG-V). The minimum qual i f icat ion for SG I I I -V wi l l be 14 years of formal school ing f rom a recognized educat ional inst i tu t ion.

c) Support Group VI : This category of s taf f is designated Senior Of f icers. The minimum qual i f icat ions for SG-VI wi l l be 16 years of formal school ing f rom a recognized educat ional inst i tu t ion .

Employment Selection Method:

1) Select ion for Centra l Super ior Serv ices(CSS) is the responsib i l i ty of the Federal Publ ic Serv ices Commission (FPSC). FPSC places an advert isement in the newspaper, and then potent ia l candidates can apply on a FPSC speci f ied appl icat ion form. The e l ig ib i l i ty cr i ter ia for acceptance as a candidate are:

•Minimum of a graduate degree f rom a recognized educat ional inst i tu t ion.

•Cit izenship of Pakistan

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•Maximum age of 30 years at the t ime of appl icat ion

2) A l l candidates who meet these cr i ter ia appear for the Compet i t ive Examinat ion. Each candidate is tested on f ive compulsory subjects worth a hundred marks each, and may select opt ional subjects carry ing s ix hundred marks. Every candidate has to obta in a min imum of 45% in each subject to pass the examinat ion.

3) The psychological test and interv iew together have 300 marks, wi th a passing grade of 45%.The psychological test has three steps:

a. Personal i ty prof i l ing

b. Assessing a candidate 's leadership potent ia l

c . An interv iew wi th the psychologist

4) Then the candidate appears for an interv iew to assess thei r communicat ion sk i l ls as wel l as thei r apt i tude.

5) The candidates who obta in the required score in the psychological test and interv iew undergo a medical examinat ion. I f found medical ly f i t , then they become el ig ib le for select ion to the CSS.

6) F inal se lect ion is according to the number of to ta l points that the candidate secured in the wr i t ten examinat ion and the psychological test / in terv iew. The top twenty per cent of the candidates are selected on a countrywide mer i t whi le the remain ing 80% are taken on a basis of provinc ia l quote.

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Training:

Employees t ra in ing programs are concerned wi th establ ish ing, foster ing and mainta in ing employee sk i l ls based on organizat ional needs. Tra in ing of the employees are basical ly very necessary for every stage of the employees. FBR t ra ined thei r employees f rom di f ferent inst i tu tes wi th in the country or f rom fore ign inst i tu tes.

Of f icers of the d i rect and indi rect taxes are t ra ined here for the Foundat ion Train ing Program as wel l as the Specia l ized Train ing. The in i t ia l t ra in ing af ter recru i tment of s taf f is conducted at the Regional Di rectorates of Tra in ing. The major programs and act iv i t ies of the Academy wi l l inc lude:

•Foundat ion Train ing Program

•Specia l ized Train ing Programs

•Execut ive Train ing Programs

•Short -Courses

•Support Group Train ing

Training of Executive Group:

Foundat ion Train ing Programs: Newly recru i ted Execut ive Group Trainee Of f icers of the Tax Administ rat ion Serv ice are

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sent to an in i t ia l t ra in ing program cal led the Foundat ion Train ing Program (FTP). FTP wi l l consist of the fo l lowing three phases:

a) On campus course work

b) At tachment wi th pr ivate sector organizat ion

c) Synthesis and evaluat ion

Training of Support Group:

SG I- I I : This level consists of s taf f that per forms such as not ice servers and d ispatch r iders etc. Therefore, no speci f ic t ra in ing is necessary.

SG I I I - IV: This level consists of indiv iduals who per form data entry, of f ice administ rat ion, and general secretar ia l support . This group needs to be t ra ined in basic of f ice procedures, administ rat ive, communicat ion and computer sk i l ls .

SG V-VI : This level consists of junior level technical s taf f such as Inspectors, Audi tors, and Appraisers.

Other Tra in ing: FBR is proposing that some employees need to be sent to d i f ferent nat ional and internat ional inst i tu t ions for t ra in ing in general management and leadership courses.

FBR-EMBA:

In- Service Executive MBA Program for FBR Employees:

FBR is provid ing the opportuni ty of E-MBA to i ts current employees. Employees can improve thei r funct ional capaci ty by get t ing admission at E-MBA.

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The fo l lowing four inst i tu tes are approved for E-MBA by the FBR:

1) Inst i tu te of Business Administ rat ion ( IBA), Karachi

2) NUST business school , Rawalp indi

3) Inst i tu te of Management Sciences ( IMScience), Peshawar

4) Lahore Univers i ty of Management Sciences, (LUMS)

EMBA - Surety Bond:

In case of fa i lure of s tudent to complete any semesters of s tudies, they wi l l be l iab le to refund a l l o f the cost incurred to the Federal Board of Revenue. They wi l l be bound to serve the Department for at least up to 5 years af ter successfu l ly complet ing the EMBA degree program.

Conclusion:

Proper job descr ipt ion at var ious grades level is lack ing at FBR. So we suggest that def in i t ion of jobs at d i f ferent grades evaluate the employees against thei r ro les wi th in an organizat ion.

The proposed recru i tment system should be implemented wi th in an organizat ion. They should not h i re the employees on the basis of in tercession. Competent employees should be h i red.

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In tegr i ty is number 1 value of FBR. So honest and loyal employees should be h i red. So that , organizat ion can escape f rom corrupt ion.

FBR is a wide organizat ion of Pakistan, they should keep in mind some points by h i r ing the employees that they must be ef f ic ient , ef fect ive, creat ive and they should know the economic condi t ion because they have to prepare the budget of the country. And they should be the quick decis ion maker, because economical ly condi t ions of the country have been changing rapid ly .

Reference:

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hrm

Documents

expected performance

objective

bridging skills

specific position

mi ni mu

di vi si

income tax

organization