Federal Board of Revenue is pleased to appoint the officers of the Directorate General Intelligence and Investigation, Inland Revenue ....

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ********* Islamabad, the 9th February, 2015 NOTIFICATION (SALES TAX) S.R.O. 116(I)/2015.- In exercise of the powers conferred by sections 30,30A and 30E of the Sales Tax Act, 1990, and in supersession of all existing Notifications issued in this behalf, the Federal Board of Revenue is pleased to appoint the officers of the Directorate General Intelligence and Investigation, Inland Revenue, specified in column (2) of the Table below, to be the officers of Inland Revenue and exercise such powers and perform functions of officers of Inland Revenue as mentioned in column (3) of the said Table, under the provisions of the said Act specified in column (4) thereof, and having jurisdiction over persons specified in column (5) of that Table, namely:- TABLE S. Designation of Officer Designation of Powers and functions Jurisdiction No. of Intelligence and Officer of Inland conferred Investigation (IR) Revenue (1) (2) (3) (4) (5) 1. Director General Chief Commissioner Sections 21(4), 25(1), Persons or classes of persons carrying on Intelligence & (Inland Revenue) 25(2) 25A, 25AA, 31, business in areas or residing, within the Investigation (IR) 32, 33, 37, 37A, 37B, territorial jurisdiction of Pakistan. 37I, 38, 38A, 38B, 40, 46, 47 and 57 2. Director, Intelligence & Commissioner Sections 21(4), 25(1), Persons or classes of persons carrying Investigation (IR), (Inland Revenue) 25(2), 25A, 25AA, 31, on business in areas or residing, within the Headquarter, Islamabad 32, 33, 37, 37A, 37B, territorial jurisdiction of Pakistan as authorised 37I, 38, 38A, 38B, 40, by Director General Intelligence & 46, 47 and 57 Investigation (IR) 3. Director, Intelligence & Commissioner Sections 21(4), 25(1), I. All cases assigned to Large Taxpayers Investigation (IR), (Inland Revenue) 25(2) 25A, 25AA, 31, 33, Unit, Islamabad & All persons or classes Islamabad 37, 37A, 37B, 37I, 38, of persons carrying on business, falling 38A, 38B, 40, 46, 47 within the territorial jurisdiction of the and 57 Regional Tax Offices Rawalpindi and Regional Tax Office Islamabad II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 4. Director, Intelligence & Commissioner Sections 21(4), 25(1), I. All cases assigned to Large Taxpayers Investigation (IR), (Inland Revenue) 25(2) 25A, 25AA, 31, Unit, Karachi & All persons or classes of Karachi 33, 37, 37A, 37B, 37I, persons carrying on business, falling 38, 38A, 38B, 40, 46, 47 within the territorial jurisdiction of the and 57 Regional Tax Office Karachi, Regional Tax Offices, II & III Karachi. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 5. Director, Intelligence & Commissioner Sections 21(4), 25(1), I. All cases assigned to Large Taxpayers Investigation (IR), (Inland Revenue) 25(2) 25A, 25AA, 31, 33, Unit, Lahore & All persons or classes of Lahore 37, 37A, 37B, 37I, 38, persons carrying on business, falling 38A, 38B, 40, 46, 47 and within the territorial jurisdiction of the 57 Regional Tax Office Lahore, Regional Tax Office, II, Lahore, Regional Tax Offices, Sialkot and Gujranwala II. II. All persons or classes of persons not otherwise specified if the person resides

in areas mentioned at (I) above. 6. Director, Intelligence & Commissioner Sections 21(4), 25(1), I. All persons or classes of persons carrying Investigation (IR), (Inland Revenue) 25(2) 25A, 25AA, 31, 33, on business, falling within the territorial Faisalabad 37, 37A, 37B, 37I, 38, jurisdiction of the Regional Tax Offices, 38A, 38B, 40, 46, 47, and Faisalabad and Sargodha. 57 II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 7. Director, Intelligence & Commissioner Sections 21(4), 25(1), I. All persons or classes of persons carrying Investigation (IR), (Inland Revenue) 25(2) 25A, 25AA, 31, on business, falling within the territorial Peshawar 33, 37, 37A, 37B, 37I, jurisdiction of the Regional Tax Office, 38, 38A, 38B, 40, 46, 47 Peshawar and Abbottabad. and 57 II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 8. Director, Intelligence & Commissioner Sections 21(4), 25(1), I. All persons or classes of persons carrying Investigation (IR), (Inland Revenue) 25(2) 25A, 25AA, 31, on business, falling within the territorial Multan 33, 37, 37A, 37B, 37I, jurisdiction of the Regional Tax Offices, 38, 38A, 38B, 40, 46, 47 Multan and Bahawalpur. and 57 II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 9. Director, Intelligence & Commissioner Sections 21(4), 25(1), I. All persons or classes of persons carrying Investigation (IR), (Inland Revenue) 25(2) 25A, 25AA, 31, on business, falling within the territorial Hyderabad 33, 37, 37A, 37B, 37I, jurisdiction of the Regional Tax Offices, 38, 38A, 38B, 40, 46, Hyderabad, Sukkur and Quetta. 47and 57 II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 10. Additional Director-I, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Office, Islamabad 46, 47 and 57 Islamabad and all cases assigned to Large Taxpayers Unit, Islamabad. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 11. Additional Director-II, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Office, Islamabad 46, 47 and 57 Rawalpindi. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 12. Additional Director-I, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the territorial Regional Peshawar 46, 47 and 57 Tax Office, Peshawar. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 13. Additional Director-II, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the territorial Regional Peshawar 46, 47 and 57 Tax Office, Abbottabad. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 14. Additional Director-I, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Office,

Karachi 46, 47 and 57 Karachi. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 15. Additional Director-II, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Offices, Karachi 46, 47 and 57 II and III, Karachi. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 16. Additional Director-III, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Large Taxpayers Unit, Karachi 46, 47 and 57 Karachi. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 17. Additional Director, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33,, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Offices, Hyderabad 46, 47 and 57 Hyderabad, Sukkur and Quetta. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 18. Additional Director-I, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Offices, Lahore 46, 47 and 57 Lahore and all cases assigned to Large Taxpayers Unit, Lahore. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 19. Additional Director-II, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Offices, Lahore 46, 47 and 57 II Lahore, Gujranwala and Sialkot. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 20. Additional Director, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Offices, Faisalabad 46, 47 and 57 Faisalabad and Sargodha. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above. 21. Additional Director, Additional Sections 25(1), 25(2) I. All persons or classes of persons carrying Intelligence & Commissioner 25A, 25AA, 31, 33, 37, on business, falling within the territorial Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, jurisdiction of the Regional Tax Offices, Multan 46, 47 and 57 Multan and Bahawalpur. II. All persons or classes of persons not otherwise specified if the person resides in areas mentioned at (I) above.

22 I. Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2) Persons and classes of persons as assigned by Director-I, Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. Intelligence & (Inland Revenue) 37A, 37B, 38, 38B, 40 Investigation (IR), and 57 Islamabad II. Deputy/Assistant Director-II, Intelligence & Investigation (IR), Islamabad III. Deputy/Assistant Director-III, Intelligence & Investigation (IR), Islamabad IV. Deputy/Assistant Director-IV, Intelligence & Investigation (IR), Islamabad 23 I. Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2) Persons and classes of persons as assigned by Director-I, Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. Intelligence & (Inland Revenue) 37A, 37B, 38, 38B, 40 Investigation (IR), and 57 Peshawar II. Deputy/Assistant Director-II, Intelligence & Investigation (IR), Peshawar 24 I. Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2) Persons and classes of persons as assigned by Director-I, Intelligence Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. & Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40 Karachi and 57 II.Deputy/Assistant Director-II, Intelligence & Investigation (IR), Karachi III.Deputy/Assistant Director-III, Intelligence & Investigation (IR), Karachi IV.Deputy/Assistant Director-IV, Intelligence & Investigation (IR), Karachi V.Deputy/Assistant Director-V, Intelligence & Investigation (IR), Karachi VI. Deputy/Assistant Director-VI, Intelligence & Investigation (IR), Karachi

25 I. Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2) Persons and classes of persons as assigned by Director-I, Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. Intelligence & (Inland Revenue) 37A, 37B, 38, 38B, 40, Investigation (IR), and 57 Hyderabad II. Deputy/Assistant Director-II, Intelligence & Investigation (IR), Hyderabad 26 Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2) Persons and classes of persons as assigned by Director, Intelligence Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. & Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, Sukkur and 57 27 Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2) Persons and classes of persons as assigned by Director, Intelligence Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. & Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, Quetta and 57 28 I. Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2) Persons and classes of persons as assigned by Director-I, Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. Intelligence & (Inland Revenue) 37A, 37B, 38, 38B, 40, Investigation (IR), Deputy/Assistant and 57 Lahore Commissioner II. Deputy/Assistant (Inland Revenue) Director-II, Deputy/Assistant Intelligence & Commissioner Investigation (IR), (Inland Revenue) Lahore III. Deputy/Assistant Director-III, Intelligence & Investigation (IR), Lahore IV. Deputy/Assistant Director-IV, Intelligence & Investigation (IR), Lahore 29 I. Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2), Persons and classes of persons as assigned by Director-I, Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. Intelligence & (Inland Revenue) 37A, 37B, 38, 38B, 40, Investigation (IR), and 57 Faisalabad II.Deputy/Assistant Director-II, Intelligence & Investigation (IR), Faisalabad 30 I.Deputy/Assistant Deputy/Assistant Sections 25(1), 25(2) Persons and classes of persons as assigned by Director-I, Intelligence Commissioner 25A, 25AA, 31, 33, 37, Director (I&I) IR concerned. & Investigation (IR), (Inland Revenue) 37A, 37B, 38, 38B, 40, Multan and 57 II.Deputy/Assistant Director-II, Intelligence & Investigation (IR), Multan

31 Inland Revenue Officer, Inland Revenue Sections 25A, 37 and any Persons and classes of persons as assigned by (I&I)/Inland Revenue Officer/ Inland other functions assigned the Director (I&I) IR concerned. Audit Officer (I&I) Revenue Audit by the concerned Director Officer, Inland (I&I) IR subject to Revenue restrictions and limitations under the Act. 2. 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 Sales Tax Act, 1990. ________________________________________________________________________ [F. No. 2(27)BTB-ST/II-Pt] (Badruddin Ahmad Quraishi) Chief (Sales Tax and Federal Excise -Policy)