taxpayers charter

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Taxpayers

Charter

Rights and Obligations

(Taxpayers Facilitation Guide)

Published by:FATE WING

March 2008

Revenue DivisionFederal Board of RevenueGovernment of Pakistan

[email protected],051-111-227-227www.fbr.gov.pk

Our Vision

To be a modern, progressive,effective, autonomous andcredible organization for optimizing

revenue by providing quality serviceand promoting compliance with

related tax laws.

Our Mission

To enhance the capability ofthe tax system to collectdue taxes throughapplication of moderntechniques, providing taxpayerassistance and by creating amotivated, satisfied, dedicated

and professional workforce

Our Values

IntegrityProfessionalismTeamworkCourtesy

FairnessTransparencyResponsiveness
mailto:[email protected]://www.fbr.gov.pk/mailto:[email protected]://www.fbr.gov.pk/


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Each tax rupee that you pay

helps Pakistan improve its

standing economically andsocially in the comity of

nations.

For assistance and information on tax mattersPlease contact our help line center throughToll Free Telephone 0800-00-227Telephone 051-111-227-227 or

051-111-227-228

Fax : 0519205593.E-mail: [email protected]

orVisit our tax facilitation center (located in

all major cities) or any tax officeor

Visit our website atwww.fbr.gov.pk

Comments and suggestions

We welcome your comments about thisbrochure and your suggestions for future

editions.You can e-mail us at [email protected]

orYou can write to us at the following address:

Facilitation And Taxpayers Education,Federal Board of Revenue,

Aziz Ghani Plaza, Fazl-e- Haq Road,Blue Area,Islamabad.

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Introduction.

The reform plan of Federal Board of Revenu

places immense emphasis on thimportance of effective taxpayer educatioand facilitation strategies to encouragvoluntary compliance with the tax laws antax obligations.

The Taxpayers Charter defines rights aobligations of taxpayers, which will heeliminate the traditional perception acreate a new tax culture of mutual truconfidence and friendly working relationsh

between the taxpayers and the taxmen.

Who is a taxpayer?

Any person who pays or is obliged to collect,deduct or pay any of the taxes administered bythe FBR.

.What does the tax office do?

The primary responsibility of the tax office is

collect due tax under the law within reasonabtime ensuring least inconvenience to ttaxpayer. For this purpose, Tax FacilitatioCenters have been established in all LargTaxpayers Units and Regional Tax Officewherein one window operation facility is provideto the taxpayers for swift resolution of their tarelated issues. These offices are manned wiprofessional trained outfits for the purpose facilitation & guidance of the taxpayers.

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mailto:[email protected]://www.cbr.gov.pk/mailto:[email protected]:[email protected]:[email protected]:[email protected]://www.cbr.gov.pk/mailto:[email protected]


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Taxpayers Rights .You as taxpayer can expect us to:

Facilitate and educate you

We provide information and extend cooperation to help you to understand anmeet your tax obligations.

Keep the information confidential

We maintain confidentiality of your tax affairs a

details, documents, or declarations given duri

the course of any tax proceedings.

Provide access to information

It includes:

Right to have access to thinformation or documents about your ta

affairs only.

Right to have access explanatory circulars and public rulingiven by the Federal Board of Revenue.

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Be Fair, reasonable and courteous

We treat you fairly and equitably. Thisincludes:-

Paying respect and extending allpossible help and assistance.

Handling of your tax affairsprofessionally and impartially;

Ensuring uniform interpretation andapplication of law in letter and spirit;

Requiring you to pay what is dueunder the law.

Treat you as being honest

We treat you and your representative as

honest & fair in tax affairs unless provedotherwise.

Be accountable for what we do

We are obliged to act and behave in aprofessional manner and within the four walls ofegal framework.

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xpayers Rights .ou as taxpayer can expect us to:

Allow opportunity of being heard

It includes:

Allowing reasonable opportunity ofbeing heard before concluding your taxaffairs;

Correct appreciation of facts and

circumstances relevant to your case; and

Allowing sufficient / reasonablecompliance time to respond to queriesconcerning your tax affairs.

Accept your right of representation

We accept your right of seeking professional

advice concerning your tax affairs. This includesrepresentation of your tax affairs by the authorized

representatives.

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Accept your right of appeal, review andalternate dispute resolution

We accept your right to object:

On disagreements over facts,figures or interpretation of law; or

For any mistake, error or mal-administration that occurred during theconduct of proceeding of your tax matters.

Acknowledge and respond to yourcommunications

This means to:

Acknowledge receipt of yourcommunications;

Respond swiftly and accurately toyour queries and requests for assistance;and

Redress your tax issuesprofessionally.

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Redress your grievances

It includes:

Processing of your complaints; and

Resolving your tax-related issues/problems.

Issue the due refund of taxes within areasonable time

This includes:

Keeping handy all record of your tax paidand balance payable/ refundable;

Processing your refund claims andissue due refunds within the prescribedtime limit;

Payment of compensation fordelayed refunds; if any.

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Minimize your compliance cost

This is ensured by:

Good governess with a view tofacilitate, educate and help the complianttaxpayers in resolving their tax affairs;

Avoiding requisition of un-necessary information, details, documentsboth at the time of filing of tax forms returnand during the proceedings of tax affairs;

Levying the taxes strictly inaccordance with law;

Simplifying the tax laws andprocesses and introducing the concept ofself- assessment in its true spirit;

Conducting meetings with you/your representative at agreed time;

Finalizing proceedings in theminimum possible time;

Introducing taxpayer friendly,simple and easy to fill tax forms; and

Providing facilitation and taxeducation tools (literature, brochures,leaflets, software, website, workshops,seminars, help line etc).

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Taxpayers Obligations .

We as tax administrators expect from you todischarge your tax obligations correctly andaithfully.

We expect from you to voluntarily;

Register yourself

Comply with tax laws

File correct, complete and candidreturns and statements within theprescribed time;

Pay due taxes;

Maintain accounts, documents andrecords of your transactions;

And

Be truthful and honest in yourdealings with tax authorities;

Provide complete and accurateinformation and record, if required, underthe law.

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Other Facilitation and Tax Education Material Produced byFederal Board of Revenue

Publications

Brochure Universal self-assessment and record

keeping

Brochure Business accounts, documents and records

Brochure Taxation of income from salary

Brochure -- Frequently asked questions about Taxation

of Salary

Brochure Collection and deduction of tax at source

Brochure Charitable Organizations

Brochure Taxation of income from dividend

Brochure The mechanism of Alternate Dispute

Resolution

Brochure Taxpayers Charter

Brochure Import of vehicles

Brochure Passenger Baggage Rules

Brochure - Sales Tax Facilitation Guide

Quarterly Review

Year Book

taxpayers charter

Documents