Action-Plan to evolve non-adversarial indirect tax administration - Central Excise - F. No. 296/165/2014-CX.9

F. No. 296/165/2014-CX.9 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs New Delhi, dated 30-9-2014 Subject : Action-Plan to evolve non-adversarial indirect tax administration-reg. The Citizens Charter of C.B.E. C. is a declaration of our mission, values and standards to achieve excellence in the formulation and implementation of Customs, Central Excise and Service Tax policies and enforcement of cross border controls for the benefit of trade, industry and other stakeholders. One of the key objectives of the Department is to foster non-adversarial tax administration and initiatives have been taken to simplify procedures to reduce interface between the tax officials and the taxpayers. 2. Further, certain initiatives are being undertaken to make the tax administration non-adversarial and taxpayer-friendly. These are as follows :- (i) Punctuality : Officers are advised to maintain the appointed time as indicated in the communications regarding personal hearing/trade meetings and any other interaction with the taxpayers. It may also be ensured that adequate gap in the timings between two meetings be maintained so that there is no undue delay in the subsequent meeting. (ii) Prompt acknowledgement of all letters/complaints/references : It may be ensured that all references/communications received from the trade are acknowledged promptly. To this end, a centralised computerized system for receipt/dispatch of dak may be put in place so that status can also be monitored centrally. (iii) Priority processing of representations/communications received from taxpayers : It is the mission of C.B.E. C. to administer indirect taxes collection by creating a climate for voluntary compliance and by providing suitable guidance to taxpayers. To this end, it is imperative that all communications received from the trade seeking clarifications are attended to expeditiously. (iv) Regular interaction with the trade - As per the Board s instructions, meetings of the Regional Advisory Committee/Public Grievance Committee/Permanent Trade Facilitation Committee/Open House etc., chaired by the Chief Commissioner/Commissioner are to be held by the concerned Zones/Commissionerates on a regular basis. In this regard the Board desires that field officers persuade assessees to ensure participation at a higher level from Trade and Industry so that these meetings result in tangible outcomes. 3. Attention is also invited to the standards of service delivery prescribed under Sevottam. Sevottam compliant formations may ensure strict adherence to the timeframes indicated therein. The other field formations which are in the process of certification are advised to implement the standards immediately without awaiting BIS certification. 4. The Board is also in the process of (i) Simplifying the Registration process to obviate the need for physical visit of the taxpayers to the offices. (ii) Facilitating online credit of refunds and rebates to the taxpayers. (iii) Easing of Compliance verification norms. 5. These initiatives are designed to bring about a more collaborative and solution-oriented indirect tax administration in tandem with the international best practices.