Functions of the Directorate General, Intelligence and Investigation IR

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERALBOARDOFREVENUE **** Islamabad, the 26" February, 2019. NOTIFICATION (FEDERAL EXCISE) S.R.O. 251(1)/2019.- In exercise of the powers conferred by clause (a) and (aa) of sub- section (2) of section 29 of the Federal Excise Act, 2005 and in supersession of its Notification No. S.R.O. 1 17(1)/2015, dated the 9th February, 2015 the Federal Board of Revenue is pleased to specify below the functions and jurisdiction of the Directorate General Intelligenec and Investigation, Inland Revenue and its officers and to confer upon them the powers of the authorities specified in sub-section (1) of the said section 29. 1. Functions of the Directorate General, Intelligence and Investigation IR. - The functions of Directorate General of Intelligence and Investigation, Inland Revenue shall be- a) to carry out intelligence activities or intelligence gathering on tax and duty related issues including non-declaration, under-declaration, non-payment of duty, duty evasion and revenue leakages through any other mean; b) to collect third party information relating to financial transactions in ongoing inquiries and investigations; C) to establish and develop linkages with all major national, provincial or other data bases to collect relevant information in ongoing inquiries and investigations; d) to identify trends and modus operandi of Federal Excise Duty evasion and carry out inquiry and investigation to retrieve the loss of revenue; e) to exercise powers of seizure of goods under the provisions of Federal Excise Act, 2005 and the rules made there-under; f ) to identify and investigate cases of duty evasion having any financial implication, punishable as an offence under the Federal Excise Act, 2005 and the rules made there-under; g) to carry out criminal investigation and prosecution in cases involving offences punishable under the Federal Excise Act, 2005 and the rules made there-under;

h) to share or disseminate actionable information or corroborating evidence, where required, through written reports or alerts to authorities or officers in the headquarter and field formations of the Federal Board of Revenue for further proceedings; and i) to process complaints of tax and duty evasion etc. Jurisdiction and powers of officers of the Directorate General (I and I-IR).- (I) Subject to the provisions of this Notification, the powers of authorities as mentioned in column (3) of the Table below in respect of the provisions of the Federal Excise Act, 2005 specified in column (4) of that Table are hereby conferred upon the Director General, Directors, Additional Directors, Deputy Directors, Assistant Directors and other of'ficers of the Directorate General of Intelligence and Investigation, Inland Revenue specified respectively in column (2) of the said Table to exercise such powers and to perform such functions under the provisions of the said Act and the rules made there-under and to have jurisdiction in respect of such persons or classes of persons or such areas or such cases specified in column (5) of that Table, namely:- TABLE Designation of Designation / S. Officer of authority as Powers conferred Jurisdiction No. Intelligence and specified under Investigation (IR) section 29 (1) (2) (3) (4) (5) Sections 21A, 22, Persons or classes of Chief 23, 24, 25, 26, 30 persons carrying on Director General Commissioner and 45(1). business in areas or 1. Intelligence and (Inland residing, within the Investigation (IR) Revenue) territorial jurisdiction of Pakistan. Sections 21A, 22, Persons or classes of 23, 24, 25, 26, 30 persons carrying on Director, and 45(1). business in areas or Intelligence and Commissioner residing within the 2. Investigation (IR), (Inland territorial jurisdiction of Headquarter, Revenue) Pakistan as authorized by Islamabad Director General Intelligence and Investigation (IR) Sections 21A, 22, (1) All cases assigned to 23, 24, 25, 26, 30 Large Taxpayers Unit, Director, and 45(1). Islamabad and all Commissioner Intelligence and persons or classes of 3. (Inland Investigation (IR), persons carrying on Revenue) Islamabad business, falling within the territorial jurisdiction I of the Regional Tax

Offices Rawalpindi and Regional Tax Ofice Islamabad (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21 A, 22, (I) All cases assigned to 23, 24, 25, 26, 30 Large Taxpayers Unit-I and 45(1). and LI Karachi, Regional Tax Office Karachi and all persons or classes of persons carrying on Director, business, falling within Commissioner Intelligence and the territorial jurisdiction4' (Inland Investigation (IR), of the Regional Tax Revenue) Karachi Offices I1 and 111 Karachi. (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, (I) All cases assigned to 23, 24, 25, 26, 30 Large Taxpayers Unit, and 45(1). Lahore and Corporate RTO Lahore. All persons or classes of persons carrying on business, falling within Director, Commissioner the territorial jurisdiction Intelligence and 5' (Inland of Regional Tax Office Investigation (IR), Revenue) 11, Lahore, Regional Tax Lahore Offices, Sialkot and Gujranwala. (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, (I)All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within the territorial jurisdiction Director, Commissioner of the Regional Tax Intelligence and" (Inland Offices, Faisalabad and Investigation (IR), Revenue) Sargodha. Faisalabad (II) All persons or classes of persons not otherwise specified if the person resides in areas

mentioned at (I)above. Sections 21A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within the territorial jurisdiction Director, of the Regional Tax Commissioner Intelligence and Offices Peshawar and7' (Inland Investigation (IR), Abbottabad. Revenue) Peshawar (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within the territorial jurisdiction Director, of the Regional Tax Commissioner Intelligence and Offices, Multan, Sahiwal (Inland*' Investigation (IR), and Bahawalpur. Revenue) Multan (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, (1) All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within the territorial jurisdiction Director, of the Regional Tax Commissioner Intelligence and Ofices, Hyderabad,9. (Inland Investigation (IR), Sukkur and Quetta. Hyderabad (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, As assigned by the 23, 24, 25, 26, 30 Director General, and 45(1). Intelligence and Additional Director- Additional Investigation (IR), Headquarters, Commissioner Islamabad from persons10 Intelligence and (Inland or classes of persons Investigation (IR), Revenue) carrying on business in Islamabad areas or residing, within the territorial jurisdiction of Pakistan Sections 21A, 22, (I) All persons or classes Additional Director- Additional 23, 24, 25, 26, 30 of persons carrying on I, Intelligence and Commissioner ' and 45(1). business, falling within Investigation (IR), (Inland the territorial jurisdiction Islamabad Revenue) of the Regional Tax

Office, Islamabad, anc all cases assigned tc Large Taxpayers Unit Islamabad. (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22: (I) All persons or classes 23, 24, 25, 26, 3C of persons carrying on and 45(1). business, falling within the territorial jurisdiction4dditional Director- Additional of the Regional Tax[I, Intelligence and Commissioner Office Rawalpindi.[nvestigation (IR), (Inland (11) All persons or classesIslamabad Revenue) of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, As assigned by the 4dditional Director- Additional 23, 24, 25, 26, 30 Director, Intelligence and U, Intelligence and Commissioner md 45(1). Investigation (IR), nvestigation (IR), (Inland Islamabad from persons slamabad Revenue) or classes of persons as specified at S. NO. 3. Sections 21A, 22, (I) All persons or classes !3, 24, 25, 26, 30 of carrying on md 45(1). business, falling within the territorial jurisdictionidditional Director- Additional of the Regional Tax,Intelligence and Commissioner Office Peshawar.nvestigation (IR), (Inland (11) All persons or classes'eshawar Revenue) of persons not otherwise specified if the person resides in areas mentioned at (I) above. (I) All persons or classes of persons carrying on business, falling within the territorial jurisdiction idditional Director- Additional of the Regional Tax [, Intelligence and Commissioner Office Abbottabad.nvestigation (IR), (Inland (11) All persons or classes'eshawar Revenue) of persons not otherwise specified if the person resides in areas mentioned at (I) above. idditional Director- Additional Sections 21A, 22, (I) All persons or classes ,Intelligence and Commissioner !3, 24, 25, 26, 30 of persons carrying on nvestigation (IR), (Inland ~nd45(1). business, falling within Carachi Revenue) the territorial jurisdiction

of the Regional Tax Office Karachi. (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons canying on and 45(1). business, falling within the territorial jurisdiction Additional Director- Additional of the Regional Tax 11, Intelligence and Commissioner Offices, I1 and 111 17' Investigation (IR), (Inland Karachi. Karachi Revenue) (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I)above. Sections 21A, 22, (I) All cases assigned to 23, 24, 25, 26, 30 Large Taxpayers Unit-I Additional Director- Additional and 45(1). and 11, Karachi. III, Intelligence and Commissioner (11) All persons or classes Investigation (IR), (Inland of persons not otherwise Karachi Revenue) specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, As assigned by the Additional Director- Additional 23, 24, 25, 26, 30 Director, Intelligence and IV, Intelligence and Commissioner and 45(1). Investigation (IR), l9 Investigation (IR), (Inland Karachi from persons or Karachi Revenue) classes of persons as specified at S. No. 4. Sections 21A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within the territorial jurisdiction Additional Director- Additional of the Regional Tax I, Intelligence and Commissioner 20 Office, Hyderabad. Investigation (IR), (Inland (11) All persons or classes Hyderabad Revenue) of persons not otherwise specified if the person resides in areas --- mentioned at (I) above. Sections 21A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons carrying on Additional Director- Additional and 45(1). business, falling within 11, Intelligence and Commissioner the territorial jurisdiction 21 Investigation (IR), (Inland of the Regional Tax Hyderabad Revenue) Offices, Sukkur and Quetta. (11) All persons or classes

of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, (I) All cases assigned to 23, 24, 25, 26, 30 Large Taxpayers Unit, and 45(1). Lahore and Corporate Additional Director- Additional RTO Lahore. I, Intelligence and Commissioner (11) All persons or classes Investigation (IR), (Inland of persons not otherwise Lahore Revenue) specified if the person resides in areas mentioned at (I) above. Sections 19, 22, (I) All persons or classes 23, 24, 25, 26, 27, of persons carrying on 30, 34, 45(1), 46(1) business, falling within and 46(2). the territorial jurisdiction of Regional Tax Office Additional Director- Additional 11, Lahore, Regional Tax 11, Intelligence and Commissioner Offices, Sialkot and Investigation (IR), (Inland Gujranwala. Lahore Revenue) (11) All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. As assigned by the Additional Director- Additional 23, 24, 25, 26, 30 Director, Intelligence and 111, Intelligence and Commissioner and 45(1). Investigation (IR),24 Investigation (IR), (Inland Lahore from persons or Lahore Revenue) classes of persons as specified at S. No. 5. Sections 21A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within tdditional Director- the territorial jurisdiction I Additional of the Regional Tax Ld 111LG111~G11CiGU11U Office, Faisalabad. (Inland Investigation (IR), (11) All persons or classes Revenue) Faisalabad of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within Additional Director- Additional the territorial jurisdiction 11, Intelligence and Commissioner of the Regional Tax Investigation (IR), (Inland Office, Sargodha. Faisalabad Revenue) (11) All persons or classes of persons not otherwise specified if the person

resides in areas mentioned at (I) above. Sections 2 1A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within Additional Director- the territorial jurisdiction Additional 1, of the Regional Tax Commissioner 27 Intelligence and OMice, Multan. (Inland Investigation (IR), (II) All persons or classes Revenue) Multan of persons not otherwise specified if the person resides in areas mentioned at (I) above. Sections 21A, 22, (I) All persons or classes 23, 24, 25, 26, 30 of persons carrying on and 45(1). business, falling within Additional Director- the territorial jurisdiction Additional of the Regional Tax 11, Commissioner Offices, Bahawalpur and Intelligence and 28 (Inland Sahiwal. Investigation (IR), Revenue) (II) All persons or classes Multan of persons not otherwise specified if the person resides in areas mentioned at (I) above. I. DeputyIAssistant Sections 21A, 22, As assigned by Director I Director-I, 23, 24, 25, 26, 30 and I-IR Islamabad from Intelligence and and 45(1). the persons and classes Investigation (IR), DeputyIAssistant of persons as specified at Islamabad Commissioner S. No. I 1 above.29 11. DeputylAssistant (Inland Director-11, Revenue) Intelligence and Investigation (IR), Islamabad DeputyfAssistant Sections 2 lA, 22, As assigned by Director I Director-III, DeputyiAssistant 23, 24, 25, 26, 30 and I-IR Islamabad from Commissioner30 Intelligence and and 45(1). the persons and classes (Inland Investigation (IR), of persons as specified at Revenue) Islamabad S.No. 12 above. Sections 21A, 22, As assigned by the DeputyIAssistant DeputyIAssistant 23, 24, 25, 26, 30 Director, I and I-IR, Director-IV, Commissioner and 45(1). Islamabad from persons3 1 Intelligence and (Inland Investigation (IR), or classes of persons as Revenue) Islamabad specified at S.No. 3 above DeputyiAssistant DeputyfAssistant Sections 21A, 22, As assigned by Dircctor Director-I, Commissioner 23, 24, 25, 26, 30 I and I-IR Peshawar from32 Intelligence and (Inland and 45(1). the persons and classes Investigation (IR), Revenue) of persons as specified at

Peshawar S.No. 14 above. DeputyIAssistant Sections 2 1A, 22, As assigned by Director I Director-11, DeputyIAssistant 23, 24, 25, 26, 30 and I-IR Peshawar from Intelligence and Commissioner and 45(1). the persons and classes 33 Investigation (IR), (Inland of persons as specified at Peshawar Revenue) S.No. 15 above. DeputyIAssistant Sections 21A, 22, As assigned by Director I Director-I, DeputyIAssistant 23, 24, 25, 26, 30 and I-IR, Karachi from Intelligence and Commissioner and 45(1). the persons and classes 34 Investigation (IR), (Inland of persons as specified at Karachi Revenue) S.No. 16 above. I. DeputyIAssistant Sections 21A, 22, As assigned by Director I Director-11, 23, 24, 25, 26, 30 and I-IR, Karachi from Intelligence and and 45(1). the persons and classes Investigation (IR), DeputyIAssistant of persons as specified at Karachi Commissioner S.No. 17 above. 35 11. DeputylAssistant (Inland Director-111, Revenue) Intelligence and Investigation (IR), - Karachi I. DeputyIAssistant Sections 21A, 22, As assigned by DirectorI Director-IV, 23, 24, 25, 26, 30 and I-IR, Karachi from Intelligence and and 45(1). the persons and classes Investigation (IR), DeputyIAssistant of persons as specified at Karachi Commissioner S.No. 18 above. 36 11. DeputylAssistant (Inland Director-V, Revenue) Intelligence and Investigation (IR), Karachi Sections 21A, 22, As assigned by the DepUNIAssistant DeputyIAssistant 23, 24, 25, 26, 30 Director 1 and I-IR, Director-VI, Commissioner and 45(1). Karachi from persons or 37 Intelligence and (Inland classes of persons as Investigation (IR), Revenue) specified at S.No. 4 Karachi above I. DeputyIAssistant Sections 21A, 22, As assigned by Director I Director-I, 23, 24, 25, 26, 30 and I-IR, Hyderabad Intelligence and and 45(1). from the persons and Investigation (IR), DeputyIAssistant classes of persons as Hyderabad Commissioner specified at S.No. 20 38 11. DeputyiAssistant (Inland above. Director-11, Revenue) Intelligence and Investigation (IR), Hyderabad

' Sections 21 A, 22, As assigned by Director I Deputy/Assistant DeputyIAssistant 23, 24, 25, 26, 30 and I-IR, Hyderabad Director, Commissioner and 45(1). from the persons and39 Intelligence and (Inland classes of persons as Investigation (IR), Revenue) specified at S.No. 21 Sukkur above. Sections 21A, 22, As assigned by Director I Deputy/Assistant 23, 24, 25, 26, 30 and I-IR, Hyderabad Director, Commissioner and 45(1). from the persons and40 Intelligence and (Inland classes of persons as Investigation (IR), Revenue) specified at S.No. 21 Quetta above. I. DeputyJAssistant Sections 21A, 22, As assigned by Director I Director-I, 23, 24, 25, 26, 30 and I-IR, Lahore from Intelligence and and 45(1). the persons and classes Investigation (IR), DeputyIAssistant of persons as specified at Lahore Commissioner S.No. 22 above.41 11. DeputyIAssistant (Inland Director-11, Revenue) Intelligence and Investigation (IR), Lahore I. Deputy/Assistant Sections 21A, 22, As assigned by Director I Director-111, 23, 24, 25, 26, 30 and I-1R Lahore from the Intelligence and and 45(1). persons and classes of Investigation (IR), DeputyJAssistant persons as specified at Lahore Commissioner S.No. 23 above.42 11. DeputyJAssistant (Inland Director-IV, Revenue) Intelligence and Investigation (IR), Lahore I. DeputylAssistant Sections 21A, 22, As assigned by the Director-V, 23, 24, 25, 26, 30 Director I and I-IR, Intelligence and and 45(1). Lahore from persons or Investigation (IR), DeputyIAssistant classes of persons as Lahore Commissioner specified at S.No. 543 11. DeputyIAssistant (Inland above Director-VI, Revenue) Intelligence and Investigation (IR), Lahore 1. DeputyIAssistant Sections 21A, 22, As assigned by Director I Director-I, 23, 24, 25, 26, 30 and I-IR, Faisalabad Intelligence and and 45(1). from the persons and Investigation (IR), DeputyIAssistant classes of persons as Faisalabad Commissioner specified at S.No. 25 44 (Inland above. 11. DeputyIAssistant Revenue) Director-11, Intelligence and Investigation (IR),

Faisalabad Sections 21A, 22, As assigned by Director I Deputy/Assistant DeputyIAssistant 23, 24, 25, 26, 30 and I-IR, Faisalabad Director-111, Commissioner and 45(1). from the persons and 45 Intelligence and (Inland classes of persons as Investigation (IR), Revenue) specified at S.No. 26 Faisalabad above. I. Deputy/Assistant Sections 21A, 22, As assigned by Director I Director-], Deputy/Assistant 23, 24, 25, 26, 30 and I-IR, Multan from Commissioner 46 Intelligence and and 45(1). the persons and classes (Inland Investigation (IR), of persons as specified at Revenue) Multan S.No. 27 above. DeputyIAssistant Sections 2 1A, 22, As assigned by Director I Director-11, Deputy'Assistant 23, 24, 25, 26, 30 and I-IR, Multan from Commissioner 47 Intelligence and and 45(1). the persons and classes (Inland investigation (IR), of persons as specified at Revenue) Multan S.No. 28 above. (2) the Director General (I and I-IR) may assign jurisdiction of any case under his jurisdiction to any officer working under his control as a special assignment, if so desired. (3) the delegation, authorization and exercise of the powers and functions specified in the Table above shall be subject to such limitations and restrictions as are imposed under the provisions of the Federal Excise Act, 2005 and the rules made there-under. IF. No. 2(27)BTB/201101 (Aamer Amin Bhatti) fl Chief (IR-Operations-11)