The Pakistan Tax Bar Association (PTBA) has raised concerns over the challenges taxpayers face in complying with tax statutes, citing procedural inefficiencies that create unnecessary hardships.
In a letter to Hamid Ateeq Sarwar, Member Inland Revenue Operations at the Federal Board of Revenue (FBR), the PTBA highlighted numerous issues reported by tax professionals across the country. Among the major concerns is the prolonged verification process for manufacturing site inspections, which has led to delays in sales tax registration. The PTBA has called for a more streamlined approach to facilitate timely processing.
Another key issue is the cumbersome procedure for correcting Computerized Payment Receipts (CPRs). Despite ongoing digitalization efforts, taxpayers still face bureaucratic hurdles in rectifying errors. The PTBA has recommended a fully automated correction system to simplify this process.
The association also pointed out inconsistencies in the system regarding revisions under Section 26 of the Sales Tax Act, 1990. While the law permits an upward revision of returns within sixty days without requiring CIR approval, the current system does not support such changes. The PTBA has urged FBR to align its system with legal provisions to facilitate lawful revisions.
Additionally, the PTBA highlighted challenges arising from system updates linked to amendments issued through SROs. In some instances, system modifications occur before the corresponding legal changes, leading to discrepancies. The PTBA has recommended that legislative amendments be issued first, ensuring system updates follow accordingly for clarity and compliance.
The PTBA has called on the FBR to address these concerns by improving procedural efficiency and ensuring that taxpayers can fulfill their obligations without undue difficulties. The association remains hopeful for a prompt resolution to enhance compliance and ease the tax filing process.
