eA pot Trt shall take effect from August 04, 2016, F.No.57(2jJurisciction/2016, Kp -f Subjoct: - (TO BE PUBLISHED IN THE GAZETTE OF PAKISTAN PART«!I) GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE NOTIFICATION Inland Revenue Operations Wit JURISDICTION OF CHIEF COMMISSIONER _AND COMMISSIONERS: Islamabad, the 21 July, 2016 FBR INLAND REVENUE, CORPORATE REGIONAL TAX OFFICE, KARACHI. In exercise of the powers conferred under section 209 of the Income Tax Ordinance, 2004 (hereinafter read as ‘Ordinance’), section 20 and section 31 of the Sales Tax Act, 1990, section 29 of the Federal Excise Act, 2005 and in supersession of all earlier orders or notifications of the Board in respect of Jurisdiction, the Federal Board of Revenue is pleased to direct that:- i The Chief Commissioner Corporate RTO, Karachi, shall exercise the powers and perform functions under the Income Tax Ordinance, 2001, Sales Tax Act, 1990, Federal Excise Act, 2005, section 7 of the Finance Act, 1989 (\) of 1989) and Wealth Tex Act, 1953 (Repealed) read with section 3 of the Finance Act 2003 (I of 2003) and Workers Welfare Fund Ordinance, 1971, in respect of the persons or classes of persons or cases or classes of casas 2s mentioned in column (4) of notification and shall perform all administrative functions end coordination with Federal Board of Revenue and ; i) the Commissioners of Iniand Revenue specified in column (2), shall exercise the powers and perform functions, as specified in column (3}, in respect of the persons or classes of persons or cases or classes of cases as specifiad in colunn (4] of the Table below: TABLE S#] Commissioner i Renee Powers & Functions Jurisdiction (ty | (2) 3) = (4) 01. | Commissioner The Commissioner inland Revenue shal | (a) All cases of companies of following Inland Revenue | exercise powers and perform functions as | seciors. other than those specifically | Zone +), Confoirad under: ‘assigned fo LTULTU-II, Karachi whose | Corporate RTO, Karachi, (2) Income Tax Ordinance, 2601, and Rules made there under, place of business Is situated in the areas, falling within the limits of former Civi anas Tb) Sales Tax Act, 1990 end Rules made there under; Federal Excise Act, 2005, and Rules ‘made there under; Wealth Tax Act, 1963 (Repealed); Finance Act, 1889 (Act No. V of 1969), ‘as amended fom time totime: and () Worker Welfare Fund Ordinance 1971 () () () Division Karachi ofthe Provinca of Sinch= ) Manufacturer, Importer and Exporter of ghee, oil, and fat; Mutual Funds, Participation Funds, | Modarabas, Leasing Companies, Trusis and RIETS; and Pekistan Mercantile Exchange; and ii ii) iv) Members, Brokers, and Agents of Pakistan Stock Exchange and Pakistan Mescantle Exchange All cases of Non-Residents other than those specifically assigned to LTU/LTU-II, Kerachi or any other RTO/Zone. Ail cases or classes of cases, persons or lasses of persons (Corporate or Non- corporate) whose place of business or registered office, as the case may be, is situated in the areas ‘faling witin the limits of former civi division of Karachi, citer than those specifically assigned to LTUILTU-II Karachi or any other RTOiZone: i) Iron, see! casting, re-roling, | melting and steel pine manufacturers. (© Directors of all companies: trustees faling in jurisdiction of Zoxe-| of Corporate RTO, Karachi (©) Monitoring and Enforcement of taxpayars under the Provisions of the laws and rules (specified in Column’ of the table) in respect Gf all withholding agents existing in the jurisdicton of Zoné-I of Corporete RTO, Karachi () All cases. of Statubry agenis / representatives ascossable under sections 472 and 173 of the Income Tax Ordinance, | 2001 as specilied in paragraphs herein above. (g) Cases or classes of cases or persons or classes of persors or areas assigned specifically by FBR/ Chief Commissioner fom ‘ime totime. Commissioner Inland Revenue __| exercise powers and perform functions as | sectors other than those specifically (Zone-I), conferred under: assigned to LTUILTUIL, Karachi whose Corporate RTO, place of business is situated in the areas, | The Commissioner inland Revenue shell (a) All cases of companies of ‘olowing 2Karachi Income Tax Ordinance, 2001, and | Rules made there under, Seles Tax Act, 1990 and Rules made there under, Federal Excise Act, 2005 and Rules made there under, Wealth Tax Act, 1963 (Repealed) Finance Act, 1989 (Act No. V of 1989), as amended ‘rom time to time; and Worker Welfare Fund Ordinance 1971. @) (b) (a) {e) (0) dQ (e) ‘aling within the limits of former Civil Division Karachiof the Province of Sindh:- i) Manufacturer, Importer, and Exporter of Plastic and Plastic Products; ji) Hotels & Restaurants; ‘Sugar and sugar cane products; Health care, Hospitals, Clinics, Labs, Diagnostic Centers, X-Ray Centers, CT Scan Centers, MRI Centers, Utrasound Centers etc.; and ¥) Manufacturer, Importer and Exporier of paper, Paper Board & Packaging Directors of al companies. falling in jurisdiction of Zone-tI of Corporate: RTO, Kerecti Monitoring and Enforcement of tex payers under the Provisions ofthe laws and rules (specified in column (3) of tha table) in respect of all vithnolcing agents existing | in the jurisdiction of Zone-t! of Corporate | RTO, Karachi | All cases of statutory agents / representatives assessable under seciions 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraghs herein above Casas or classes of cases or persons or classes of persons or areas assigned specifically by FBR/Chief Commissioner from time to tme. 03. | Commissioner | Inland Revenve | (Zone-ti), Corporate | RTO, | Karachi The Commissioner Inland Revenue shall exercise powers and perform functions. as conferred under: (2) Income Tax Ordinance, 2001, and Rules made there under; Salos Tax Act, 1990 and Rules made there under, Federal Excise Act, 2005 and Rules made there under, Wealth Tax Act, 1983 (Repealed); Finance Act, 1989 (Act No. V of 1989), as amended from time to fime; and Worker Welfare Fund Ordinance 1971 (b) {c) (a) ‘AL cases of comparies of following sectors other than those spevifcally assigned to LTULTU+I, Karachi whese place of business is stuated within the | limits of former Civil Division Karachi of the Province of Sich: i) Commercial Banks, Nor-Banking Financial Institutions, Investment Banks —ndluding —_rwestment Companies, Security CompaniesiAgencies, Insurance Companies; ii) EducationalTraining/Vocational Institutions; Builders, Real Estete developers ond Co-operative Housing Societies; 3(e) iv) Manufacturer, Exporter, and Importer ‘of Auto enc Auto Parts; and \) Any other sector of companies not assigned ty LTUILTU+I, Karachi or other Zore of Corporate RTO Karachi wiose name begins with alphabet Ato H. Directors of all companies and AOPs falling in jurisdiction of Zone-il_ of Corporate RTO, Karachi Monitoring and Enforcement of tax payers under the Provisons of the laws and rules (Gpecified in Coumn (3) of the table) in respect of all wihialding agonis existing in the jursdicion of Zone-t! of Corporate RTO, Karachi All cases of siatutory agents / representatives assessable under sections 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraphs herein above. Cases or ciasses of cases 0° persons or classes of persons or areas assigned spociicaly by FERIChief Commissionor from time to time. Commissioner Inland Revenue (Zone IV), Conorate RTO, Karachi ‘The Commissioner Inland Revenue shell | (a) exercise powers and perform functions 2s conferred under. {a) Income Tax Ordinance, 2001, and Rules made there under, (b) Sales Tex Act, 1990 and Rules made there under, (0) Federal Excise Act, 2005 and Rules made there under: (d) Wealth Tax Act, 1863 (Repeated); (e) Finance Act, 1989 (Act No. V of 1989), as amended from time to time; and () Worker Welfare Fund Ordinance 1974 All cases of companies of following sectors otter than those spectically assigned to LTU/LTU:I, Karachi whose place of business is situated in the areas, faling within the limits of former Civil Division Karachiof the provinee of Sindh: i) Architects, Engineers. and. Consultants, i) Advertsing agencies, Production housos (filn/ drama/TV commercials & voice over etc): ii) Print media, Newspaper publishers, Electronic macial TV, Rado broadcasting channels and Cable Operators; iv) Communication and IT industries: ¥) All cases of aitines, operation of air transpor, leasing of aircrafts, shipping/stioping agents and rmantime transport operation of ships and owners end charterer of ships, vi) Travel agents, General sales agencies of foreign arilnes or travel | 4ib) (c) agences and OrgarizersOperators Any other sestor of companies not assigned to LTUILTU+, Karachi or other Zone of Corporate RTO Karachi whose name begins win alphabet | to M, Directors of all companies falling in lutsicton of Zine. of Corporate RTO, Karachi. Prvate Monitoing end Enforcement of withholding texes under the Provisiors of ‘he laws and niles (speciied in Column (3) of the teble) im respect of all withholding agents existing inthe jutisdicion of Zone-V of Corporate RTO, Kerachi All cases of stalutory agents / representatives assessable under sections 172 and 173 of the Income Tex Ordinance, 2001 as specified in paragraphs herein above. Cases or classes of cases or persons or classes of persons or areas assigned specifically by FBRIChief Commissioner irom time to tine, Haj | 6, Commissioner Inland Revenue (Zone-V), Corporate RTO, Karachi. The Commissioner Inland Revenue shall exercise powers and perform functions 2s conferred under: Income Tax Ordinance, 2001, and Rules made there under, Sales Tax Act, 1990 and Rules mace there under; Federal Excise Act, 2006 and Rules made there under Wealth Tax Act, 1963 (Repealed), Finance Act, 1988 (Act No. V of 1989), ‘as amended from time to tine: and () Worker Welfare Fund Ordinance 1974 (e) All cases of companies of folowing sectors other than those specicaly assigned to LTULTUMI, Karachi whose place of business is situated in the areas, ‘aling within the limits of former Civil Division Karachiof the provinee of Sindh- ’) Manufacturer, Importer, and Exporter of Chemicals and Chemical Products; ji) Drugs'mecivalipharmaceutical companies, ii) Manufacturer, Importer and Exporter of food, dairy and beverages; iv) Security senices; and ¥) Exploraton, production refining, blending, distrbution of petroleun: including natural gases or extraction cof minaral deposi, ete. vw) Allcases of Money Changers / Forex Dealers other than those specifically assigned to LTUILTUII, Karachi Whose place of business is situated in the areas, faling within the limits 5|e! of former Civil Division Karachi of Province of Sindh (0) Any otter sector of companies not assigned to LTU/.TUMI, Karachi or other Zone of Corporaie RTO Karachi whose name begins with alohatet N to 2. rectors of al companies falling in | jurisdiction of Zone-V of Corporate RTO, | Karachi, (@) Monitering and Enforcement of withholding taxes under the Provisions of the laws and rules (specified in Column (3) of the table) in respect of al withholding agents existing inthe {utisdicton of Zone-V of Corporate RTO, Karecti All cases of statutory agents / representatives assesseble under sections 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraphs herein above, Cases or classes of cases or persons or classes of petsons or areas assigned spacifcaly by FBR / Chiof Commissioner | from tine to tine Commissioner Inlang Revenue (Information Processing end TED), Corporate RTO, acai aos {al (0) (9) (a) (e) Maintenance of physical and electronic records; Receipt of communication from Tax Faciitation Division, Enforcament Divisions, Legal Division, Aut Divisicns and other Inland Revenue Authorities; Date entry of receipts end information contained in the communication from Tax Facilitation Division, Enforcement Divisions, Audit Divisions and other Inland Revenue Authostes Cross matching of information collected ‘rom taxpayers and other SOUIDES and issuance of dscrepency report to Audit Divisiors; Dispatsh of hard copies to different Divisions on demand; Storage of information, documents, statements, returns and all other communications received from other Divisions, Inland Revenue Authorties and sources; All cases or classes of cases or persons of classes of persons or areas faling within the limits of former Civil Division, Keracti and assigned to Corporate RTO, Kerachi ofthe province of Sindh(@] Recsive returns, statements, statutory notices, documents, applications trom taxpayers, mail fom other Inland Revenue Authorities, tax payment receip’s (Challans) from Barks. and all outside communications; (h) Sort and disseminate information, documents, retums, statements and mail mentioned at (a) above, to onceined Inland Revenue Authorities; and (i) Communicate assessment orders! penalty orders and demand notices to taxpayers, 07 | Commissioner Inlend Revenue | Human Resource Management Division), Corporate FTO, (2) To support tine management in identifying HR needs of the Unit, to ensure staff recruitment in line with FBR’s poles, traning and development of staff maintenance of easily ‘evievable employees’ daa detailed as under | All Officers / Officials posted in Corporate | RTO, Karacti Keech i) Posting of Offcers/Offeials (BS 1-18) in the RTO with the approval of Chief Commissioner ii) Career planning; ill) Help line management in identifying HR needs; iv) Maintenence of employees’ profiles and personal files; V)_ Development of job descriptions; v) Poste atte building; vi) Regulation of performance related pecuniary incentives; vii) Training and development according ‘orang reeds analysis; ix) Coordination with FBR on various ARM areas, x) Initiation of disciplinary proceedings, Processing and finalization thereof; and x) Monitoing and implementation performance aporasal iam _s - Tat ont Chief (IR-Revenue & Operations) The Manager. Printing Corporation of Pakistan, Islamab:ibuti SA io Chairman, FBR. Al Members, FER Al Chief Commissioner(s) Inland Revenue, LTUs/ RTCs. Director General IR (I & ), Isiamabac. Director General IR (Withholding), Islamabad. Chief (IR-Revenue & Operations}, FBR, (HQ) Islamabad. Secretary (Automation & Registration) for action as per Rule 8(3) of the Sales TaxRules 2008. CEO, PRAL, Islamabad for making rlecessary changes on the e-portal 0. Second Secretary (IT) F8R, (HQ) Islamabad for updating the data bases. 1 2, 3. 4. 5. 6. Director General IR (Internal Aucit), Islamabed. 7 8. 9. i WD uutanlttRsresen Secretary (IR-Juisdiction)