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Monitoring of the implementation of the recommendations of TARC-updation thereof on the website of Department of Revenue

Central Excise - F. No. 296/51/2016-CX.9 - Dated:- 8-3-2016 - F. No. 296/51/2016-CX.9 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi, Dated 8/3/2016 OFFICE MEMORAMDUM Sub : - Reg. The Tax Administration Reform Commission (TARC) was constituted to recommend reform exclusively in tax administration and it was specifically mandated to review the application of tax policies and tax laws in the context of global best practices and to r .....

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ion II Customer focus 11 4 5 2 III Structure & Governance 15 0 3 12 IV Peoples Function 26 7 11 8 V Dispute resolution 19 10 4 5 VI Key Internal Processes 41 13 10 18 VII Information and Commu-nication Technology 24 0 21 3 VIII Customs Capacity Building 45 3 37 5 IX Information Exchange 45 4 35 6 3. The major recommendations contained in Third & Fourth Report are on Best Practices, such as impact assessment, compliance management, revenue forecasting, predictive analysis, research e .....

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CHAPTER II CUSTOMER FOCUS S. No. Para no. RECOMMENDATIONS STATUS 1. II.8.(i) There should be a dedicated organization for delivery of tax payer services with customer focus for each of the Boards. There should be an exclusive Member in each Board for the taxpayer services. (Section II.6.c) The Directorate General of Tax Payers Services in Central Board of Excise & Customs has been created vide order no. 02/Ad.IV/2015, dated 27-8-2015 (F.NO. A-11013/20/2015-Ad.IV). Member (Service Tax) has al .....

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funds for customer research including in particular customer service are earmarked. 3. II.8.(ix) There should be regular stakeholder consultations on the issues of tax disagreements and tax law charges. (Section II.6.b) A High Level Committee has already been constituted by the Government in this regard. CBEC holds regular stakeholder consultation through Regional Advisory Committees/Permanent Trade Facilitation Committee (PPFC). 4. II.8.(x) There should be a system for online tracking of dak/g .....

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c). CBEC is one of the 10 Central Government organizations (with large citizen interface) to implement quality management systems for high standard public services popularly called as SEVOTTAM. Under this, CBEC is committed to acknowledge all written communications including declarations, intimations, applications and returns immediately and in no case later than 7 working days of their receipt; convey decision on matters relating to declarations or assessments within 15 working days of their re .....

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initiated the IT Based Service Delivery Mechanism by way of Automation of Central Excise and Service Tax (ACES), Indian Customs EDI System (ICES), (CAAP), Risk Management System (RMS) etc. Further in order to capture critical performance data electronically, CBEC has developed a Monthly Information System (MIS). 2. IV.5.(vi) A comprehensive performance management system needs to be set up for both tax administrations by revisiting and reconstructing the RFD. (Section IV.3.d) The Director General .....

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have no role to play. (Section IV.3.e) DG (HRD) is already assisting the Board in transfer and posting of the officers. 5. IV.5.(xviii) Learning and development should occupy a central place in people advan-cement and all officers must undergo a minimum 10 days of training every year. (Section IV.3.f) E-learning modules and e-books have already been developed by NACEN and is available on NACEN website. 6. IV.5.(xxii) There should be more proactive approach to preventive vigilance. (Section IV.4 .....

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o do away with the impression that the taxpayers views are not taken into cognizance while framing the statute and the attendant rules (Section V.4.b). i. Consultative meetings with trade associations are regularly held at the time of preparation of budget. ii. Draft circulars etc., are put on CBEC website for comments by the trade. iii. Only in respect of tariff related changes public consultation is neither desirable or feasible 2. V.7.(b) Retrospective amendment should be avoided as a princip .....

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the revenue authorities. 4. V.7.(g) To minimize the potential for disputes, clear and lucid interpretative statements on contentious issues should be issued regularly. These would be binding on the tax department. (Section V.4.b) i. On contentious issues, Board already issues clarifications from time to time. ii. After every Budget, Joint Secretary (TRU) issues a detailed letter to the field formations clearly explaining the scheme of amendments made in the legislations and also the notification .....

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). 6. V.7.(j) Disputes must get resolved in the times lines as mentioned in the respective enactments. The law should also prescribe the consequences of not adhering to the time lines, which would be that the case in question would lapse in favour of the taxpayer. (Section V.5). i. Timelines are already provided in the respective Acts for adjudications. However, these are only indicative. ii. The failure to adhere can be on account of various reasons beyond the control of adjudicating authoritie .....

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ls), except where the orders are ex facie perverse. (Section V.5). Appeals are filed on merit upon review by the Committee of Commissioners 8. V.7.(o) The jurisdiction of AAR should be made available for domestic cases also. More benches of AAR should be established at Mumbai, Bangalore, Chennai and Kolkata, (Section V.4.c). i. The jurisdiction of AAR has already been made available for domestic cases. ii. Present work load of AAR does not justify creation of additional benches. 9. V.7.(r) Autho .....

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er (AR) 10. V.7.(s) On disposal of a case by Supreme Court/High Court and if the judgment is accepted by the Department, an instruction should be issued to all authorities to withdraw appeal in any pending case involving the same issue. (Section V.6) Departmental instructions has been issued vide DO letter date 28-1-2016 to review the appeals filed in view of the judgment of the Supreme Court in a similar case. FIRST REPORT - CHAPTER VI Key Internal Process SL Para no. RECOMMENDATIONS STATUS (1) .....

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ses to provide the service for which it is registered. (b) Tax payment E-payment of taxes in Central Excise and Service Tax and in Customs for ACP clients and for all imports above ₹ 1 lakh, has been made mandatory. Other recommendations relate to Principal Controller General of Accounts. 2. VI.18.(b) (i) Banks should be left to authorize their branches to collect taxes, and the present process of selection of banks needs to be purely standards-based and transparent 3. VI.18.(b) (ii) Payme .....

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ral Excise or Service Tax Commissionerates are functional, the audit function should be assigned to a specific Audit Commissionerate for carrying out integrated audit of customs, central excise and service tax. With the creation of Audit Commissionerates, integrated audit has been launched. Circular No. 985/09/2014-CX, dated 22-9-2014 issued in this regard. 5. VI.18.(c) (v) Broad-based selection filters for the risk assessment matrix should be put in place. There is also a need to set up a stand .....

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fund and interest payment should be directly credited to the bank account of the taxpayer. Circular No. 1013/1/2016-CX, dated 12-1-2016 issued. 7. VI.18.(e) (vi) Refund claim subjected to pre-audit verification should be issued within a specified time. The post-audit verification of refund claim should be risk-based. The relevance and practicality of the present practice of pre-audit and post-audit of refund claims are being reviewed in the light of coming into existence of exclusive Audit Commi .....

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improve the efficiency of debt collection activities, both the Boards should work on setting up risk assessment models to compute risk scores for each new tax debt case that reflects the likelihood of the taxpayer paying their debt based on objective criteria. Directorate General of Performance Management (DGPM) monitors the recovery of Indirect Tax arrears. 10. VI.18.(g) (ii) Stay of demand information should be uploaded electronically on the central server of the departments so that tax colle .....

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in view that such documentation should be reasonable, to bring certainty and predictability for the taxpayers. Circular nos. 4/2016 and 05/2016, dated 9-2-2016 have been issued for revising the systems and procedures surrounding the SVB process. 12. VI.18.(h) (ii) There is a need to align the process in India with global best practices and to do away with the current process. With self-assessment in place, import transactions should only be subjected to post-clearance audit. Valuation risks woul .....

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officers. CBEC s STATUS OF ACCEPTED & IMPLEMENTED OF RECOMMENDATIONS OF TARC SECOND REPORT - CHAPTER VIII CUSTOMS CAPACITY BUILDING S. no. Para no. Recommendations Status (i) Governance 1. VIII.6.(i) (a) The CBEC should immediately commence work on tire development of a customs vision and strategic plan, setting out the strategic goals and the implementation strategy that will ensure its place among best in class customs administrations. (Section VIII.4.a) DRISHTI is an overall vision docume .....

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rment, to play a leadership role among the various border agencies to ensure proper co-ordination at the border, ensure trade facilitation, allow greater participation of all agencies in a common risk management framework and enable the development and implementation of a single window (Section VIII.4.h) Indian Customs Single Window project is under implementation. Seamless electronic messaging is already operational on pilot basis with Food Safety Standards Authority of India (FSSAI) & Plan .....

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ion IX.5.g) The CBEC s data sharing policy already categorises the data as sensitive or non-sensitive and has indicated the process through which the same could be shared with third party. 2. IX.8(iii) (l) This categorisation will help the organisations in being specific in their requests. These requests must be mutually respected. (Section IX.5.g) It has been incorporated in the CBEC Data sharing Policy. 3. IX.8(iii) (m) The data or information exchange with third parties must be on a digital p .....

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