This video will be helpful to understand the functions and powers of FBR. The following contents will be highlight in this video.
• Discuss the powers and functions of Federal Board Revenue?
• Introduction of FBR
• History of FBR
• Organization of FBR
• Chairman of FBR
• Functions of FBR
• Powers of FBR
The Central Board of Revenue was created on April 01, 1924 through enactment of Central Board of Revenue Act, 1924. In 1944, a full-fledged Revenue Division was established under the Ministry of Finance.
Powers and function of the FBR
• Declare Tax Period
• Method of Accounting
• Appointment of subordinates
• Appointment of Auditor
• Appointment of Surveyor
• Delegation of powers.
• Power to Collect information regarding exempt Income
• Determination of Jurisdiction
• Approval of Charitable Institution
• Appointment of Valuers
• Distribution of Work
• Make Rules for Registration of practitioners
• Approval of Industrial Undertaking
• Circular & Notifications Issued by Board
• Approval to leasing companies and Modarba
• Unexplained Income or Asset
• Power to Make Rules
• Approval for Funds
• Procedures for furnishing returns
• Selection for Audit by the Board
• Publish active Tax Payers List
• Preparation of Prescribed form
• Approval of Research Institution
• Scheme for Taxpayer
• Transfer and Posting
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