Baseline indicators for KPIs in respect of Member (Taxpayers Audit Wing)

Baseline indicators for KPIs in respect of Member (Taxpayers Audit Wing)

1. Devise Audit Policy for relevant Tax Year with concrete methodology for Income Tax, Sales Tax, and Federal Excise Duty.
1. Design and application of risk based audit methodology for selection of audit cases through balloting in respect of Income Tax, Sales Tax and Federal Excise Duty on annual basis.
2. Design selection criteria for coverage of all high risk areas.
2. Implementation of the designed audit policy in field formations through strict supervision and its post evaluation based on outcome of the audits in respect of audit cases u/s 214C of Income Tax Ordinance, 2001; 72B of Sales Tax Act, 1990, and 42B of Federal Excise Act, 2005 through audit policy.
3. Monitoring of audit cases selected other than Audit Policy.
1. Cases selected by the Commissioners u/s 177 of Income Tax Ordinance, 2001; Section 25 of Sales Tax Act, 1990, and Section 46 of Federal Excise Act, 2005.
2. Cases selected for desk audits under Income Tax, Sales Tax, and Federal Excise Law.
3. Monitoring of Post Refund Audit on monthly basis.
4. Monitoring of citizens complaints of PMDU and its timely redressal.
5. Disposing of representations of taxpayers regarding audit under the relevant laws.
6. Coordination with the field formations regarding litigation on audit policy issues.
7. Any other duties assigned by Chairman, FBR.