To overcome the issues arising during the audit of taxpayers, the Federal Board of Revenue (FBR) has launched E-Audit System, a platform that will exclude direct intercommunication between the audit officer and taxpayer chosen for an audit.

In addition to it, FBR plans to implement online audit (e-audit) courses, which are directed at promoting taxpayers for attending hearing without going to tax offices or FBR Headquarters.

The FBR released SRO 636(I)/2021 to make revisions in the Income Tax Rules, 2002. The FBR has asked for comments on the draft rules and invited stakeholders to provide their inputs within 15 days of issuance of the SRO. Supporting the brand-new facility, the “e-audit” suggests that the audit procedures of a recorded person conducted through computerized means including video links, or any other means as may be particularized by the Board from time to time.

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Supporting the method, where a case has been decided under section 177 or section 2I4C of the Income Tax Ordinance, the accountable authority may issue direction to handle an e-audit. The cases decided for e-audit shall be processed through the Automated Case Selection System which will generate an assignment for publishing reports through IRIS to the taxpayer against the choice of audit cases.

For issuance of announcements, Automated Case Selection System will configure the list of officers of Inland Revenue to whom the case can be assigned; and list of the cases to be marked across the jurisdiction; and consequently, familiar to the concerned Commissioner IR.

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The Automated Case Selection System will once again configure and assign the case to an Adjudication Officer across the jurisdiction to make an order for evaluation of tax under section 122, including the intrusion of penalty and default surcharge under sections 182 and 205 of the Ordinance if required, as pointed out in the audit statement.

Source: Pro Pakistani


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