Regional Commissioner of Income Tax (RCIT)

Definition

"Regional Commissioner" agency a getting appointed to be a Regional Commissioner of Assets Tax (RCIT) u/s 208 of the Assets Tax Ordinance, 2001. It aswell includes a Director-General of Assets Tax and Sales Tax.

Who appoints the RCIT?

RCIT is appointed by the FBR.

Basic activity of the RCIT:

The RCIT has to administer the activity of his accessory tax authorities. He shall accomplish such arrange to ensure that the accoutrement of the Assets Tax Ordinance, 2001 and admonition accustomed by the FBR are getting complied with.

Jurisdiction of the RCIT:

The administration of the RCIT is absitively by the FBR.

Authorities accessory to the RCIT:

The afterward authorities are sub-ordinate to the RCIT.

i) Commissioner of Assets Tax (CIT)

ii) Additional Commissioner of Assets Tax

iii) Deputy Commissioner of Assets Tax

iv) Assets Tax Officer

v) Special Officer

vi) Any added administrator appointed by the RCIT / FBR.

Powers and Functions of the RCIT:

The RCIT may exercise the afterward admiral and functions:

1) Alteration of jurisdiction:

The RCIT may alteration the administration in account of cases or bodies from one Commissioner accessory to another.

2) Decision of jurisdiction:

If any altercation arises apropos the administration of two Commissioners aural aforementioned region, it is absitively by the RCIT of that region.

3) Revision of orders:

The RCIT may alter any adjustment anesthetized by any of its sub-ordinate authority.

4) Appointment of accessory authorities:

The RCIT may accredit any of his accessory ascendancy with the approval of the FBR.

5) Analysis of sub-ordinate offices:

The RCIT may analysis the accessory offices anchored beneath his jurisdiction.

6) Delegation of power:

The RCIT (with the approval of the FBR) may agent all or any of its admiral and functions to its any sub-ordinate assets tax authority.

7) Supervision of abstruse work:

The RCIT is amenable to administer the abstruse plan performed in the region.

8) Ability to write-off irrecoverable demands:

The RCIT has the ability to write-off irrecoverable demands in account of the instructions issued by the FBR.

9) Supervision of tax accumulating procedure:

The RCIT getting an authoritative ascendancy is amenable to administer the tax accumulating activity beneath his jurisdiction.

10) Centralized analysis of tax department:

The RCIT may conduct centralized analysis of his accessory offices.

11) Regulation of analysis work:

The RCIT may administer and adapt the analysis plan of the Commissioner.

12) Examination of analysis notes:

The RCIT may appraise the analysis addendum accustomed from the Additional Commissioners of Assets Tax and yield all-important chase up actions.

13) Activity adjoin tax evasion:

The RCIT may yield activity in account of the complaints of tax artifice beneath the region.

14) Posting of accessory authorities:

The RCIT may column altered accessory authorities in altered offices in the region.

15) Any activity assigned by the FBR:

The RCIT shall accomplish any activity assigned to him by the FBR.