Commissioner Inland Revenue | Powers and Functions
Define “Commissioner Inland Revenue”; explain its powers and functions in detail.
Commissioner Inland Revenue has a very important place in income tax department. He has both executive and judicial powers. He oversees the performance and functions of all the income tax authorities working under his jurisdiction as subordinate to him. Usually he is appointed as in charge of a revenue zone
Subordination:
Following income tax authorities are subordinate to CIR;

Commissioner Inland Revenue
A person appointed officially for a particular zone to supervise the collection of taxes, including income tax, capital gains tax and corporation tax.Commissioner Inland Revenue has a very important place in income tax department. He has both executive and judicial powers. He oversees the performance and functions of all the income tax authorities working under his jurisdiction as subordinate to him. Usually he is appointed as in charge of a revenue zone
Appointment:
Federal Board of Revenue appoints the Commissioner Inland Revenue. He is appointed for a specific area called revenue zone. Sometime he is appointed without any territory limitsSubordination:
Following income tax authorities are subordinate to CIR;
- Additional Commissioner Inland Revenue
- Assistant Commissioner Inland Revenue
- Deputy Commissioner Inland Revenue
- Any other taxation officer
Powers and functions of Commissioner Inland Revenue:
- Determine jurisdiction
- Employee’s tax arrangements
- Method of accounting
- Stock valuation method
- Special tax year
- Impose conditions
- Allow tax credits
- Delegation of power
- Can rectify mistakes
- Require a person to furnish his wealth statement
- Extend the time for filing a return
- Make an amended assessment order
- Can modify the original orders
- Take necessary action
- Tax from the liquidator
- Issue an exemption certificate
- Extend the period for filing different statements
- Enter into premises
- Issue notice in order to obtain evidence
- Select any person for audit
- Appoint a translator
- Impose penalties
- Initiate prosecution
- Impose default surcharge
- Appoint any taxation officer
- Appoint expert for valuation
- Authorize a person
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