(TO BE PUBLISHED IN THE GAZETTE OF PAKISTAN PART-II) GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE F.No. SiQuunsdtnnan'6 95 BBQ gq Islamabad, the 215 July, 2016 NOTIFICATION Inland Revenue Operations Win« FBR) Subject:- JURISDICTION OF CHIEF COMMISSIONER AND COMMISSIONERS INLAND REVENUE, CORPORATE REGIONAL TAX OFFICE, LAHORE. In exercise of the powers conferred under section 209 of Income Tax Ordinance, 2001, section 30 and section 34 of the Seles Tax Act, 1990, section 29 of the Federal Excise Act, 2006, and in supersession of all earlier orders or notifications of the Board in respect of Jurisdiction, the Federal Soard of Revenue is pleased to direct that:- i) The Chief Commissioner Corporate RTO, Lahore, shall exercise the pawers and perform functions under Income Tax Ordinance, 2001, the Sales Tax Act, 1990, the Federal Excise Act, 2005, section 7 of Finance Act, 1985 (V of 1989), Wealth Tax Act, 1963 (Repealed) read with section 3 of the Finance Act, 2003 (I of 2003), and Workers Welfare Fund Ordinance, 1971. in respect of the persons or classes of persons or cases or classes of cases as mentioned in column (4) of notification; and shall perform all administrative functions and coordination with Federel Board of Revenue, and ii) the Commissioners of Inland Revenue specified in column (2), shall exercise the powers and functions, as specified in column (3), in respect of the persons or classes of persons or cases ar classes of cases as specified in column (4) of the Table below- 2: This notification shail take effect from August 01, 2016. Za TABLE “S. |” Commissioner : 7 om | No. | iniand Revenue | Powers Functions | Jurisdiction (1) (2) (3) i (4) O1. [Commissioner | The Commissioner _Inland| 1. All cases or classes of cases, Inland Revenue | Revenue shall exercise powers | persons or clesses of persons of ore), and perform functions. as | corporate sector faling within the Corporate RTO, | conferred under: limits of civi Districis of Lahore, Lahore, : Kesur, Okara, Sheikhupura & (2), Income Tax Ordinance, 2001, | __Nenkaia Sahib of the Province Gad.Commissionor Inland — Revenue (Zonet), Corporate RTO, Lahore a ‘end Rules made there under; (0). The Sales Tax Act, 1990 and Rules made there under; (c). The Federal Excise Act, 2005 and Rules made there under; (d). Section 7 of the Finance Act, | 2 1989 (Act No. V of 1989), as lamended from time to time (el. Workers Ordinance, 1974 The Commissioner Revenue shall exercise powers and perform —funclions as conferred under: (2). Income Tax Ordinance, 2001, and Rules made thereunder, (b). The Sales Tax Act, 1990 and Rules made thereunder. (c). The Federal Excise Act, 2005, and Rules made thereunder, (d). Section 7 of the Finance Act, 1989 (Act No. V of 1986), as | 2. Jamended from time to time (e]. Workers Welfare Fund |Ordinance, 1971 3 Welfare Fund | 9 Inland | 7. Of Punjab, olher than the casas assigned to LTU, Lahore, RTOuI, Lahore or any other zone of Corporate RTO, Lahore whose names begin with alphabet ‘A’ 3! COERICE H All cases of Directors of companies 2s specified in paragraph 1 above. Monitoring and Enforcement of taxpayers under the Provisions of the laws and rules (specified in Column 3 of the table) in respect of all withholding agents existing in the jurisdiction of Zone of Corporate RTO, Lahore. All cases of agents/representatives assessable under sections 172 and 173 of the Income Tax Ordinance, 2001 as specified in Paragraphs 1, 2 & 3 above, statutory Cases or classes of cases or persons or classes of persons or areas specificaly assigned by FBR/Chiel Commissioner ‘rom time to time. All cases or classes Of cases, persons or classes of persons of Comporate sector falling. within the imits of civil Disticts of Lahore, Kasur, Okara, Sheikhupura & Nankena Sehib of the Province of Punjab, other than the cases assigned to LTU, Lahore, RTO-Il, Lahore or any other zone of Corporate RTO, Lahore whose names begin with alphabet ''U'"K'L''M''N' OP’ ac Directors of specified in All cases of companies as Paragraph 1 above. | Monitoring and Enforcement of | taxpayers under the Provisions of |03. | ‘Commissioner Inlend Revenue (Zone-tI), Corporate RTO, Lahore |The Commissioner —Iniand Revenue shall exercise powers and perform functions as conferred uncer: (a). Income Tax Ordinance, 2001, and Rules made thereunder, (b). The Sales Tax Act, 1990 and Rules made thereunder, (c). The Federal Excise Act, 2005 and Rules made thereunder; (d),. Section 7 of the Finance Act, 1988 (Act No. V of 1989), as lamended from time io time (e). Workers Welfare Fund (Ordinance, 1971 the laws and ules (Gpecified in Column 3 of the table) in respect of all withholding agents existing in the jurisdiction of Zone-ll of Comporate RTO, Lahore. 4. Al cases of agentsireprasontatives assessable under sections 172 and 173 of the Income Tex Ordinance, 2001 as specifed in paragrephs 1, 28 3 above. statutory 5. Cases or classes of cases or persons or classes of persons or areas specifically assigned by FBRIChief Commissioner from time to time. 1. All casas or classes of cases, persons oF classes of persons of corporate sector falling within the limits of civil Districts of Lahore, Kasur, Okara, ‘Sheikhupura & Nankana Sahib of the Province of Punjab, other than the cases assigned to LTU, Lahore, RTO-II, Lahore or any other zone of Corporate RTO, Lahore whose nemes begin with alphabet 'R''S''T'U"'V''W''X"'Y" &Z. 2 All cases of Direotors of companies as specified in paragraph 1 above 3. Monitoring and Enforcement of taxpayers under the Provisions of the laws and ruies (specified in Column 3 of the table) in respec! of all withholding agents existing in the jurisdiction of Zone-lll of Corporate RTO, Lahore. 4 All cases of statutory agenisirepresentalives assessable under sections 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraphs 1, 2 & 3 aboveInland Revenue (Zone-IM), Corporate RTO, Lahore | Commissioner The Commissioner Inland Revenue shall exercise powers and perform —furcons. as conferred under: (a). Income Tax Ordinance, 2001, ‘and Rules made there under, (b). The Sales Tax Act, 1990 and Rules made there under; (c). The Federal Excise Act, 2005 and Rules made there under, (@). Section 7 of the Finance Act, 1989 (Act No. V of 1969), as amended from time to time (9). Workers Welfare Fund Ordinence, 1971. (f. The Wealth Tax Act, 1963 (Repealed) b) A Cases or classes of cases or persons or classes of persons or areas specifically assigned by FERIChiaf Commissioner from time to time ‘All cases or classes of cases, | persons or classes of persons (corporate and _non-eorporate) whose place of business or registered office (as the case may be) is situated within the livits of civil Districts of Lahore, Kesur, Oxera, Shetkhupura,& Nankana Sahib of the Province of Punjab, other than the cases assignad to LTU, Lahore, RTO- il, Lahore or any otner zone of Corporate RTO, Lahore, which are engaged in the following businesses/ectivities Stee! Casting, Steel Re-Rollng, Stee Melting and Steal pipe manufacturing, All cases or clesses of cases, persons or classes of persons of corporate sector falling within within the limits of civil Districts of Lahore, Kasur, Okara, Sheikhupura.& Nankana Sahib of the Province of Punjab, other than the cases assigned to LTU, Lahore, RTOHII, Lahore or any other zone of Corporate RTO, Lahore, which are engaged in the following businesses ‘activites or ‘faling in the following categories: Non-residents; Pay Phone Companies; and Members of Lahore Stock Exchange. All cases or classes of cases or persons or classes of persons or areas faling withinEye Commissioner Inland Revenue (Zone-V), Corporate RTO, Lahore. A es ae |The — Commissioner Inland | Revenue shall exercise powers and perform functions as conferred under: (a). Income Tax Ordinance, 2001, and Rules made there under, | (0). The Sales Tax Act, 1990 and Rules made there under; (©). The Federal Excse Act, 2005 and Rules made there under; (4). Section 7 of the Finance Act, 1989 (Act No. V of 1989), as Jamended from lime to time the jurisdicion of Corporaie RTO, Lahore only for the purpose of exercising such powers and discharge such Gulies as are conferred under the provisions of Wealth Tex Act, 1963 (Repealed) 4. All cases of Members of AOP end Directors of companies as specified in paragraph 1, 2 and Sebove. a Monitoring and Enforcement of taxpayers under the Provisions of the laws and sules (specified | in Column 3 of the table) in respect of all withholding agents existing in the jurisdicion of Zone-IV of Corporate RTO, Lahore. All cases of agentsirepresentatives assessable under sections 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraphs 1, 2, 3, 4 and 5 above. statutory Cases or classes of cases or persons or classes of persons or aieas specifically assigned by FBRIChief Commissioner from time to time. 1. All cases or classes of cases, persons or classes of persons of corporate sector falling. within within the limits of civil Districts of Lahore, Kasur, Okara Sheihupura,& Nankana Sahib of the Province of Punjab, other than the cases assigned fo LTU Lahore, RTO-Il, Lahore or any other zone of Corporaie RTO, Lahore, which are engagad in the following businesses /actviies a) Tusts = & ~—_Non-Profit Organizations,(e). Workers Welfare Fund Ordinance, 1971 b) °) 4d) Security Services; Marriage Halls, Lawns, Ceterers and related services; General Sales Agencies of foreign ailines, Private Halj Group Organizers and Travel Agents; Real Estate Developers, Dealers, Builders. and Cooperative Housing Societies; Beverages manufacturing; Poultry Farms, Hatcheries, Pouliry food manufacturers; Pharmaceutical manufacturers; Petrol Pumps/CNG Stations; Manufacturing of Paper & Board; Manufacturing of Ol & Ghee; and Contractors, Al cases of Directors of companies/ trustees as speciied inparagreph | above. Monitoring and Enforcement of taxpayers under the Provisions of the laws and rules (specified in Column 3 of the table) in respect of all withholding agents exsting in the jurisdiction of Zone-V of Corporate RTO, Lahore. Al cases of statutory agents/representatives assessable under sectons 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraphs 1,28 3 above, Cases or classes of cases or06. Commissioner Inland = Revenue (Zone-Vi), Corporate RTO, Lahore. => The Commissioner Inland Revenue shall exercise powers and perform funcions as conferred under: (2). Income Tax Ordinance, 2001, and Rules made there under; (b). The Sates Tax Act, 1990 and Rules made there under; (c). The Federal Excise Act, 2005 and Rules made there under; {d). Section 7 of the Finance Act, 1989 (Act No. V of 1989), as amended from time to time (ec), Workers Welfare Fund Ordinance, 1971. 9) © 9) persons or classes of persons or areas specifically assigned by FBRIChief Commissioner fiom time to time All cases or classes of cases, ersons or classes of persons of corporate sector falling within within the limts of cvi Districts of Lahore, Kasur, Okara, Sheiknupura,& Nankena Sahio of the Province of Punjab, other than the cases assigned to LTU, Lahore, RTO-Il, Lehore or any other zone of Corporate. RTO, Lahore, which ere engaged in the following businesses /actvites IPPs, Power Generation, Distribution end Transmission; Hotels and Restaurants; Communication and IT Industries; Commercial Banks, Non- Banking Financal Institutions, Investment Banks including Investment Companies, Insurance Companies; Mutual Funds, Participation Funds, Modarabas, Leasing Compenies, RIETS; Electronic media __inclucing Radio/TV Channes and Cable Operators Advertising Agencies ICompanies, Advertising Agenis, Advertisers; Print Media, newspapers, publishers; Lawyers, Advocates, Chartered Accountants, Consultants, Architects and Engineers, Educatonal / Training /arene 7. | Commissioner Inland Revenue (Iniormation Processing and | TFD ), Corporate RTO, Lahore Vocational Insitutions; kK) Hospitals, Clinics, Lats, Diagnostic Centers, X-Ray Centers, CT Scan Centers, MRI Centers, Ultrasound Centers etc; and 1) Manufacturers of Auto and Autoparts 2, All cases of Directors of companies as specified in paragraph 1 above. 3, Monitoring and Enforcement of taxpayers under the Provisions of the laws and rules (specified in Column 3 of the table) in respect of all withholding agents existing in the jurisdiction of Zone-VI of Corporate RTO, Lahore. 4. Al cases of statutory agents/representatives assessable under sections 1/2 and 173 of the Income Tax Ordinance, 2001 as specifed in paragrephs 1, 2 8 3 above. Cases or classes of cases or persons or classes of persons or areas specifically assigned by FBRIChief Commissioner from time to time. a a) Maintenance of physical and electronic records; from Tax Facilitation Division (IFO), Enforcement Divsions, Legal Division, Audit Divisions and other Inland Revenue Authorities; ©) Dati enty of receipts and information contained in the communication from Tax Failitation Division, Enforcement Divisions, Audit Divsions and othor Inland Revenue Authorities; b) Receipt of communication | Al cases or classes of cases or persons of classes of persons or areas assigned to Corporate RTO, Lahore.sy qd) h) Cross matching of information collected from taxpayers and other sources and issuance of discrepancy report to Audit Divisions. Dispatch of hard copies to different Divisions on demand; and Storage of information, documents, _siatemenis, returns and all other communications received from other Divisions, intand Revenue Authorities and sources. Receive retums, statements, Statutory notices, documents, applications from taxpayars, mai from other Inland Rovenua Auth tax Payment receipts (Challans) from Banks, and all outside communications and Sort and disseminate information, documents, retums, statements and mail mentioned at (a) above, to concemed Inlend Revenue Authorities. Communicate assessment orders/penalty orders and demand notices to taxpayers. 08. ‘Commissioner Inland Revenue (Human Resource Management Division), Corporate RTO, Lahore To support Tine management in identifying HR needs of the Unit to ensure staff recruitment in line with FER’s policies, training and development of staff maintenance cf __ easily retrievable employees’ data detailed as under:~ Posting of Officers / Officials (BS 1-18) in the RTO with the approval of Chief Commissioner. Career pianning. All Officers 7 Offcials posted tn Corporate RTO, Lahore| personel files v. Development of job descriptions vi. Positive atitude building. vii, Regulation of perfomance related pecuniary incentives, vii. Training and development according to training needs analysis. ix. Coordination with FBR on various HRM areas. x. Initiation of disciplinary proceedings, processing and finaization thereof xi, Monitoring and implementation performance appraisal = systom. — iii. Help line management in identifying HR needs. iv. Maintenance of employees’ profiles and (Yousif Hyder Shaikkj——— Chie! (I-Revenue & Operations) ‘The Manager, Printing Corporation of Pakistan, Islamabad, Distribution: 1 2. 3 4. 5. 6. ie 6. a: SA fo Chairman, FBR All Members, FBR. Al Chief Commissioner(s) Inland Revenue, LTUs / RTOs. Director General IR (| & 1), Islamabad. Director General IR (Withholding), Isamabad Director General IR (|nternal Audit), |slamiabad Chief (IR-Revenue & Operations), FBR, (HO) Islamabad Secretary (Automation & Registration) for action as per Rule 8(3) of the Sales Tax \ 2906. CEO, PRAL, Islamabad for making necessary changes on the e-portal 10. Second Secretary (IT) FBR, (HQ) Islamabad for updating the data bases mnaltt Mos Secretary ([R-Jurisdiction)