Regarding Reward Rules

Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue Notification Islamabad, the 2nd June, 2023 S.R.O. 648(l)12023.- The following draft of certain further amendments in "The Inland Revenue Reward Rules, 2021", which the Federal Board of Revenue proposed to make in exercise of the powers conferred by section 227 A and section22TB of the Income Tax Ordinance, 2001, section 72C and72D of the Sales Tax Act, 1990, and section 42C and 42D of the Federal Excise Act, 2005, and Islamabad Capital Territory (Tax on Services) Ordinance, 2001, is hereby published for information of all persons likely to be effected thereby and, as required under sub-section (3) of section 237 of Income Tax Ordinance, 2001, notice is hereby given that objections or suggestions thereon, if any, may for consideration of the Federal Board of Revenue be sent within seven days of publication of the draft amendments in the official Gazette. Objections or suggestions received from any person, before the expiry of aforesaid period, shall be taken into consideration by the Board, namely:- DRAFT AMENDMENTS In the aforesaid Rules,- (1) inrule 2,- (a) in rider clause,- for the word "other", the word "otherwise" shall be substituted; (b) in sub-rule (iii), in clause (e), the word "and" shall be omitted and thereafter the following new clauses shall be inserted after clause (e), namely: "(ea) Anti-Money Laundering Act, 2010; (eb) Benami Transaction (Prohibition) Act, 2017; and"; (c) in sub-rule (iv),- (i) for clause (c), the following shall be substituted; namely:- "(c) Directorate General of DNFBPs (Designated Non-Financial Businesses and Professions" ; and (ii) in clause (e), the word *and" shall be omitted and thereafter the following new clause shall be added, namely:- Page I of3

,! "(ea) Directorate General Anti-Benami Initiative and Benami Zones; and"; (d) in clause (vi),- (i) in first paragraph, for the proviso, the following shall be substituted; namely:- "Provided that a corresponding penalty under section 33 or the penalty under the first and second provisos to sub section 5 of section 25 of the Sales Tax Act ,1990, has been paid, as the case may be: Provided that a coffesponding penalty under section 19 or the penalty under the proviso to sub section 3 of section 46 of the Federal Excise Act, 2005 has been imposed, as the case may be." ;and (ii) in the second paragraph, for the proviso, the following shall be namely: substituted; - that a "Provided coresponding penalty under serial no. 12 of subsection (l) of section 182 or penalty under the first and second provisos to sub-section (6,4.) of section 114 of the Income Tax Ordinance,20Ol has been imposed or paid, as the case may be."; (e) for sub-rule (viii), the following shall be substituted; namely,- '6Extraordinary Performance The term "Extraordinary Performance" means,- (a)"a duly notified activity-oriented task assigned to and performed by an officer or a staff or a group of officers or staff up to an exhibited degree of excellence and within the timelines prescribed and pre-notified for the pu(pose; or (b)any performance as is approved by the Chairman FBR including assessment or successful prosecution."; rr3.rt expression shall be (2) after rule 2, for the expression "(2)" , the substituted; (3) in rule 4,- (a) in sub-rule (i),- (i) for the word "clause" the expressions "clauses (ii) and" shall be substituted; (ii) in clause (a), for the expression "clauses (a) to (c)" the expression in "clause (a)" shall be substituted;

expression "/Secretary (Revenue Division)".t (iii) in clause (b) the shall be omitted and thereafter for the expression "(d) and (e)" the expression "(b) to (0" shall be substituted; (b)sub-rule (ii) shall be omitted; and (c) in sub-rule (iii) the expressions "/Secretary (Revenue Division)" shall be omitted; (4) in rule 5,- (a) for the title "Amount of Reward" the following shall be substituted, Sought to be Evaded" namely,- "Reward in Respect of Tax (b)in sub-rule (i), for the expression "sub-clauses (a) to (c) of clause", the expression "sub-ruIe" shall be substituted; and (c) sub-rules (1) to (7) and entries relating thereto shall be renumbered as (i) to (vii) respectively; the words "during or" (5) in rule 6,- in sub-rule (i), after the expression "FBR," o'year" shall be inserted and thereafter for the word occurring for the second time, the words "relevant period" shall be substituted; and figures "3" and "6", the figures "1" and (6) in rule 6, in sub-rule (ii), for the "18" shall be substituted respectively; shall be (7) in rule 7, in sub-rule (ii), for the figure "12", the figure "3" substituted. be substituted; namely:- (8) for rule 8, the following shall Pool Fund 20232 An '08. Contribution to Inland Revenue Common amount equal to 5Yo of the rewards sanction under Rule 5 in respect of 5 officers in BS-17 & above and2.5o/o of the rewards sanction under Rule in respect of officials in BS-16 & below shall simultaneously be processed, approved and deposited in the Inland Revenue Common Pool Fund 2023." I 6-PT] [F.No.a(aa)IT-Bud/20 (t (Tariq Iq Secretary (Law & )