BTB Data work flow and Process Description

Process Description: BTB

• Third party Data Collection at BTB HQs and RTOs

• Data to be generated from FBR's own records/statements

• Up loading of Data in FBR's Central Data Bank

• Profiling: Categorization of cases

1. Non-NTN holders

2. NTN holders but Non filers

3. NTN holders but filers

4. Un-registered Sales Tax/FED cases

• Risk Assessment of cases for prioritized handling of cases

• Allocation of cases to BTB units

• Enforcement proceedings

1. Auto-generated notices u/s 114 (4) and 116 (1)

2. Segregation and analysis of returns filed/enforced

3. Cross matching of information with the declared version

4. Amendment in assessments where there is gap between the departmental information and declared version

5. Compulsory Registration in the cases of non-compliant

6. Order u/s 122C in cases of non-compliant

7. Recovery of tax levied

8. Closure of cases wherever required