Daily Times

KARACHI: In order to streamline and expedite the process of physical verification for sales tax registration, the Federal Board of Revenue (FBR) has devised standard operating procedures (SOPs) including mandatory biometric verification of taxpayer, Daily Times has learnt.

According to a copy of standing order available with this scribe, the taxpayer shall visit IRIS Counter for biometric verification and authentication. The applicant would bring the original documents to regional tax office (RTO) for verification purpose at the time of biometrics. Both biometrics and verification shall be completed on the same day.

Earlier, the FBR, through amendments in Sales Tax Rules, 2006, had relaxed the condition of computerised submission of sales tax registration by allowing physical verification.

An inspector level officer of Chief Commissioner Inland Revenue (CCIR) deputed at registration counter shall reply to risk-based queries from the system on the basis of documents submitted with application. On the basis of reply to aforesaid queries and also system-based determination against other risk parameters, the system shall assign a risk score to each application and parametrically select a case for physical verification.

The computerised/online application would be verified through the original documents to be produced at the registration counter, whereas the manual application would also be verified and scanned for further processing in computerised system. The inspector deputed would sort out the application for physical verification through risk based system and would forward to the CCIR (Registration) superintendent office for getting the task completed.

The application received from the inspector would be forwarded to the IR assistant commissioner on daily basis for processing by the CCIR superintendent office. An officer not below the rank of assistant commissioner shall be posted at CCIR office, who would process the case within three working days in case of manufacturers and within seven working days in case of non-manufacturers.

After completion of verification process, a report on the given format shall be made if physical verification is positive; the application shall be manually be approved by the IR assistant commissioner concerned, otherwise rejected. Temporary registration as manufacturer shall be allowed in case the machinery is not yet installed and if the applicant opts for the same. Temporary registration number shall be valid for 60 days, within which the verification of imported machinery shall be completed.

The applications, which have already been assigned temporary registration number by the system, would then further be processed by the inspector manually and through risk determination system automatically in one day and the application, which has not been assigned temporary registration, would also to be processed through risk based determination system.