Regional Commissioner of Income Tax (RCIT)

Regional Commissioner of Income Tax (RCIT)

Definition

"Regional Commissioner" means a person appointed to be a Regional Commissioner of Income Tax (RCIT) u/s 208 of the Income Tax Ordinance, 2001. It also includes a Director-General of Income Tax and Sales Tax.

Who appoints the RCIT?

RCIT is appointed by the FBR.

Basic function of the RCIT:

The RCIT has to supervise the functioning of his subordinate tax authorities. He shall make such arrangements to ensure that the provisions of the Income Tax Ordinance, 2001 and directions given by the FBR are being complied with.

Jurisdiction of the RCIT:

The jurisdiction of the RCIT is decided by the FBR.

Authorities subordinate to the RCIT:

The following authorities are sub-ordinate to the RCIT.

i)          Commissioner of Income Tax (CIT)

ii)         Additional Commissioner of Income Tax

iii)         Deputy Commissioner of Income Tax

iv)        Income Tax Officer

v)         Special Officer

vi)        Any other officer appointed by the RCIT / FBR.

Powers and Functions of the RCIT:

The RCIT may exercise the following powers and functions:

1)         Transfer of jurisdiction:

            The RCIT may transfer the jurisdiction in respect of cases or persons from            one Commissioner subordinate to another.

2)         Decision of jurisdiction:

            If any dispute arises regarding the jurisdiction of two Commissioners within same             region, it is decided by the RCIT of that region.

3)         Revision of orders:

            The RCIT may revise any order passed by any of its sub-ordinate authority.

4)         Appointment of subordinate authorities:

            The RCIT may appoint any of his subordinate authority with the approval of the      FBR.

5)         Inspection of sub-ordinate offices:

            The RCIT may inspect the subordinate offices situated under his    jurisdiction.

6)         Delegation of power:

            The RCIT (with the approval of the FBR) may delegate all or any of its powers       and functions to its any sub-ordinate income tax authority.

7)         Supervision of technical work:

            The RCIT is responsible to supervise the technical work performed in the region.

8)         Power to write-off irrecoverable demands:

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

9)         Supervision of tax collection procedure:

            The RCIT being an administrative authority is responsible to supervise the             tax collection procedure under his jurisdiction.

10)       Internal audit of tax department:

            The RCIT may conduct internal audit of his subordinate offices.

11)       Regulation of inspection work:

            The RCIT may supervise and regulate the inspection work of the    Commissioner.

12)       Examination of inspection notes:

            The RCIT may examine the inspection notes received from the Additional Commissioners of Income Tax and take necessary follow up actions.

13)       Action against tax evasion:

            The RCIT may take action in respect of the complaints of tax evasion under the     region.

14)       Posting of subordinate authorities:

            The RCIT may post different subordinate authorities in different offices in the         region.

15)       Any function assigned by the FBR:

            The RCIT shall perform any function assigned to him by the FBR.