This document establishes the Federal Board of Revenue to enhance tax collection in Pakistan. It outlines the goals of modernizing tax administration, promoting voluntary compliance, and creating a motivated workforce. Key points:
1) The Federal Board of Revenue is established to assume all powers and functions of the previous Central Board of Revenue. It will pursue objectives of being a modern, progressive, and autonomous tax organization.
2) The Board is given powers to implement tax reforms, promote compliance, adopt new technology, and improve human resources. It will regulate taxes and duties in Pakistan.
3) Existing employees of the Central Board of Revenue will continue in their roles under the new Federal Board of Revenue. The Board will take over all prior
The Punjab Revenue Authority Act of 2012 established the Punjab Revenue Authority as a body corporate to administer and collect taxes in Punjab province. The key aspects of the act are:
1) It establishes the Punjab Revenue Authority to modernize taxation systems, promote voluntary tax compliance, and establish a professionally efficient tax administration body.
2) The Authority is governed by a Chairperson and members who are appointed by the provincial government. It has powers to administer taxes, register taxpayers, conduct assessments and collections.
3) An Advisory Council provides recommendations to the Authority on policy matters. The act also establishes financial provisions regarding the Authority's fund and budget, and mandates annual audits.
4) An Appellate Tribunal is
A LAW TO PROVIDE FOR PRUDENT MANAGEMENT OF THE STATE’S RESOURCES, ENSURE LONG – TERM MACRO ECONOMIC STABILITY, SECURE GREATER ACCOUNTABILITY AND TRANSPARENCY IN FISCAL OPERATIONS WITHIN A MEDIUM TERM FISCAL POLICY FRAME WORK AND THE ESTABLISHMENT OF THE FISCAL RESPONSIBILITY COMMISSION TO ENSURE THE PROMOTION AND ENFORCEMENT OF THE STATE’S ECONOMIC OBJECTIVES AND OTHER MATTERS CONNECTED THEREWITH.
This document outlines the Fiscal Responsibility Law passed by the Ekiti State House of Assembly in Nigeria. Some key points:
- It establishes the Fiscal Responsibility Commission to oversee prudent fiscal management, accountability, and transparency.
- It requires the preparation of a medium-term expenditure framework covering revenues, expenditures, debt, and priorities for 3 years.
- The annual budget must be derived from and consistent with this expenditure framework.
- It places limits on expenditure and deficits and requires transparency in reporting on budgets, finances, and debt.
The Commission on Audit is composed of a Chairman and two Commissioners who are natural-born Filipino citizens at least 35 years old with experience as CPAs or lawyers. They are appointed by the President for 7 years without reappointment.
The Commission has the power to examine, audit, and settle accounts of government revenues/expenditures. It keeps the general accounts of the government and defines the scope of its audits. It promulgates accounting and auditing rules and regulations and submits an annual financial report to the President and Congress.
Health recordsandinformationmanagersbill2015kiptisia
The document is a bill proposing the establishment of the Health Records and Information Managers Board. It outlines the board's powers and functions, which include establishing training standards, approving training institutions, conducting examinations, maintaining registration records, and advising the government on matters relating to health records and information management. The bill also covers registration of health records managers, disciplinary procedures, financial provisions, and other administrative details relating to the management and regulation of the profession.
This executive order creates the Energy Regulatory Board to regulate the energy sector in the Philippines. It transfers regulatory powers over energy from several agencies to the newly established Board. The Board will fix prices for petroleum products and gas, regulate refinery capacities, and take other measures to ensure an effective energy policy. It will have the authority to promulgate rules and adjudicate cases regarding energy. The order also establishes the composition, powers, and oversight of the Energy Regulatory Board.
The Broad-Based Black Economic Empowerment Act, 2003 establishes a framework to promote broad-based black economic empowerment in South Africa. Key points:
1) It establishes the Black Economic Empowerment Advisory Council to advise the government on empowerment strategies and progress.
2) The Minister may issue codes of good practice on empowerment indicators and targets to promote representation and ownership of black people.
3) A national empowerment strategy will provide a coordinated approach across government, business, and other stakeholders.
4) Transformation charters for economic sectors that advance empowerment may be published.
The document summarizes the Broad-Based Black Economic Empowerment Act of South Africa that was passed in 2003. The key points are:
1) The Act establishes a framework to promote black economic empowerment through greater ownership and skills development, in order to address historical racial inequalities in access to economic opportunities.
2) It creates a Black Economic Empowerment Advisory Council to advise the government and monitor progress on economic empowerment goals.
3) The Minister of Trade and Industry is empowered to issue codes of good practice and transformation charters to provide guidelines and targets for stakeholders on black economic empowerment criteria and indicators.
The Punjab Revenue Authority Act of 2012 established the Punjab Revenue Authority as a body corporate to administer and collect taxes in Punjab province. The key aspects of the act are:
1) It establishes the Punjab Revenue Authority to modernize taxation systems, promote voluntary tax compliance, and establish a professionally efficient tax administration body.
2) The Authority is governed by a Chairperson and members who are appointed by the provincial government. It has powers to administer taxes, register taxpayers, conduct assessments and collections.
3) An Advisory Council provides recommendations to the Authority on policy matters. The act also establishes financial provisions regarding the Authority's fund and budget, and mandates annual audits.
4) An Appellate Tribunal is
A LAW TO PROVIDE FOR PRUDENT MANAGEMENT OF THE STATE’S RESOURCES, ENSURE LONG – TERM MACRO ECONOMIC STABILITY, SECURE GREATER ACCOUNTABILITY AND TRANSPARENCY IN FISCAL OPERATIONS WITHIN A MEDIUM TERM FISCAL POLICY FRAME WORK AND THE ESTABLISHMENT OF THE FISCAL RESPONSIBILITY COMMISSION TO ENSURE THE PROMOTION AND ENFORCEMENT OF THE STATE’S ECONOMIC OBJECTIVES AND OTHER MATTERS CONNECTED THEREWITH.
This document outlines the Fiscal Responsibility Law passed by the Ekiti State House of Assembly in Nigeria. Some key points:
- It establishes the Fiscal Responsibility Commission to oversee prudent fiscal management, accountability, and transparency.
- It requires the preparation of a medium-term expenditure framework covering revenues, expenditures, debt, and priorities for 3 years.
- The annual budget must be derived from and consistent with this expenditure framework.
- It places limits on expenditure and deficits and requires transparency in reporting on budgets, finances, and debt.
The Commission on Audit is composed of a Chairman and two Commissioners who are natural-born Filipino citizens at least 35 years old with experience as CPAs or lawyers. They are appointed by the President for 7 years without reappointment.
The Commission has the power to examine, audit, and settle accounts of government revenues/expenditures. It keeps the general accounts of the government and defines the scope of its audits. It promulgates accounting and auditing rules and regulations and submits an annual financial report to the President and Congress.
Health recordsandinformationmanagersbill2015kiptisia
The document is a bill proposing the establishment of the Health Records and Information Managers Board. It outlines the board's powers and functions, which include establishing training standards, approving training institutions, conducting examinations, maintaining registration records, and advising the government on matters relating to health records and information management. The bill also covers registration of health records managers, disciplinary procedures, financial provisions, and other administrative details relating to the management and regulation of the profession.
This executive order creates the Energy Regulatory Board to regulate the energy sector in the Philippines. It transfers regulatory powers over energy from several agencies to the newly established Board. The Board will fix prices for petroleum products and gas, regulate refinery capacities, and take other measures to ensure an effective energy policy. It will have the authority to promulgate rules and adjudicate cases regarding energy. The order also establishes the composition, powers, and oversight of the Energy Regulatory Board.
The Broad-Based Black Economic Empowerment Act, 2003 establishes a framework to promote broad-based black economic empowerment in South Africa. Key points:
1) It establishes the Black Economic Empowerment Advisory Council to advise the government on empowerment strategies and progress.
2) The Minister may issue codes of good practice on empowerment indicators and targets to promote representation and ownership of black people.
3) A national empowerment strategy will provide a coordinated approach across government, business, and other stakeholders.
4) Transformation charters for economic sectors that advance empowerment may be published.
The document summarizes the Broad-Based Black Economic Empowerment Act of South Africa that was passed in 2003. The key points are:
1) The Act establishes a framework to promote black economic empowerment through greater ownership and skills development, in order to address historical racial inequalities in access to economic opportunities.
2) It creates a Black Economic Empowerment Advisory Council to advise the government and monitor progress on economic empowerment goals.
3) The Minister of Trade and Industry is empowered to issue codes of good practice and transformation charters to provide guidelines and targets for stakeholders on black economic empowerment criteria and indicators.
(2)-Athorities under income tax Ramesh Kumar (26-08-2020).pptxPiyushdev2
The document discusses the powers and functions of various income tax authorities in India. It notes that Chapter XIII of the Income Tax Act of 1961 outlines the authorities and their roles. Key authorities include:
- The Central Board of Direct Taxes which oversees income tax administration.
- Commissioners of Income Tax who head local tax administrations and have assessment and revision powers.
- Income Tax Officers who assess tax liability and have investigation powers like summoning documents.
- Commissioner (Appeals) who hear appeals against officer orders and have powers to summon evidence.
The document outlines the appointment process and some key powers of authorities like inspection of documents, calling for information, and resolving jurisdictional disputes.
This document outlines the National Internal Revenue Code of the Philippines. It details the organization and powers of the Bureau of Internal Revenue, including the authority of the Commissioner to interpret tax laws, examine records, make assessments, and delegate powers. It covers 14 titles related to taxation, including income tax, estate and donor taxes, value-added tax, excise taxes, and penalties.
This document is the full text of Republic Act No. 8424, also known as the Tax Reform Act of 1997. It amends the National Internal Revenue Code to reform Philippine tax policy and administration. Some key points:
- It declares the state policy of promoting economic growth through tax rationalization and relief for taxpayers to increase incomes and activity.
- It amends the National Internal Revenue Code and covers various taxes including income tax, value-added tax, estate and donor's taxes, and excise taxes.
- It establishes the organization of the Bureau of Internal Revenue and grants it powers including interpreting tax laws, deciding tax cases, obtaining information, and examining records.
The purpose of this article is to present tools and means that enable the execution of the management of internal accounting control, mutually, between parts of the same sphere of government, with the work being carried out by accounting professionals themselves, both from distinct and similar organizations, Not with the function of punishing or policing, but rather of providing through this experience, efficiency and effectiveness in the conduct of public affairs
The document summarizes the key aspects of the Regulation of Employment Act 1948 in India. It establishes Dock Labour Boards to regulate employment of dock workers at ports, develop schemes for their registration and ensure regular employment. The boards are responsible for administering schemes, maintaining accounts and submitting annual reports. Inspectors can investigate premises to check compliance. Non-compliance can be punished with fines or imprisonment. The government can supersede boards if needed and make rules to implement the Act.
This Act creates an independent process for forecasting state revenues to address issues with inaccurate revenue forecasts that result in large budget gaps. It establishes an economic forum of experts appointed by legislative leaders and the governor to produce economic forecasts. It also creates a technical committee of experts to develop revenue forecasting methodologies and produce revenue estimates based on the economic forecasts. The forecasts would be presented publicly prior to legislative sessions to guide budget and policy decisions. The goal is to improve budgetary planning and reduce political influence over revenue projections.
The document discusses Pakistan's accountability framework. It begins by outlining the roles and responsibilities of key accountability institutions in the federal government structure, including the Secretary, Principal Accounting Officer, Finance and Accounts Officer, and Financial Adviser. It then discusses the Auditor General of Pakistan, Public Accounts Committee, and Departmental Accounts Committee. The document also outlines accountability checks on government servants and the roles of anti-corruption departments. Overall, the summary establishes Pakistan's accountability framework through its various governmental institutions and oversight bodies.
The Broad Based Black Economic Empowerment Bill aims to promote greater racial equality and participation in the South African economy. It establishes an advisory council to support black economic empowerment. The bill's objectives are to transform the economy to enable meaningful black participation, increase black ownership and management of enterprises, promote investment programs, and empower rural communities. It allows the minister to issue codes of practice and publish sector charters to advance these objectives. The Department of Trade and Industry will provide funding and support services to the advisory council.
This document discusses key concepts in public finance administration such as legal basis, taxation, budgeting, accounting, and auditing. It defines these terms and outlines their theoretical foundations and constitutional basis under Philippine law. Taxation involves imposing burdens on citizens and property to raise government revenue, and has its basis in theories of necessary government services and social contract. Budgeting establishes the government's financial plan through a process outlined in the constitution. Accounting and auditing measure and verify financial information, ensuring proper use of public funds.
This document is the Public Procurement Act of 2007 in Nigeria. It establishes the National Council on Public Procurement and the Bureau of Public Procurement as the regulatory authorities for public procurement in Nigeria. The Act outlines the objectives, functions and powers of these two bodies in monitoring procurement processes and setting standards. It also covers various aspects of procurement procedures, methods, oversight and offenses.
This document outlines the Republic Act No. 9280 which regulates the practice of customs brokers in the Philippines. Some key points:
1) It creates a Professional Regulatory Board for Customs Brokers under the supervision of the Professional Regulation Commission to oversee standards and registration of customs brokers.
2) It defines customs brokers as individuals who have a valid Certificate of Registration and Professional Identification Card issued by the Board.
3) It establishes requirements for licensure including passing an examination, holding a bachelor's degree in customs administration, and being of good moral character. Registered brokers are given certificates and identification cards.
This document amends the Anti-Red Tape Act of 2007 to further promote efficiency in government services. Key changes include:
- Renaming the act to the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018"
- Requiring government agencies to regularly review processes and reengineer systems to reduce red tape and processing times
- Mandating electronic processing of transactions once an online system is established
- Establishing maximum processing times of 3 days for simple transactions and 7 days for complex ones
The document proposes a bill to amend Republic Act No. 9520 by repealing Republic Act No. 6939 and creating the Department of Cooperatives. This would transfer the registration and regulation of cooperatives in the Philippines to the new department. The bill outlines the department's mandate, powers, organizational structure including regional offices and bureaus, and transition process. It also discusses the department's role in areas like education, banking, and information campaigns regarding cooperatives.
This document contains a draft of the Jan Lokpal Bill version 2.2, which proposes establishing an anti-corruption institution called the Lokpal at the central level in India. It defines key terms related to corruption and the Lokpal. It outlines the establishment and appointment process for the Lokpal chairperson and members, including qualifications, term lengths, salaries, and the selection committee process. It also describes the grounds and process for removing the chairperson or members of the Lokpal.
This document contains a draft of the Jan Lokpal Bill version 2.2, which proposes establishing an anti-corruption institution called the Lokpal at the central level in India. It defines key terms related to corruption and the Lokpal. It outlines the establishment and appointment process for the Lokpal chairperson and members, including qualifications, term lengths, salaries, and the selection committee process. It also describes the grounds and process for removing the chairperson or members of the Lokpal.
Principle of prevention of corruption and anti corruption regulatory framewor...DrShamsulArefin
The document provides an overview of anti-corruption principles and regulatory framework in Bangladesh. It discusses the historical background of anti-corruption efforts in Bangladesh dating back to British rule. It outlines the key acts and policies related to anti-corruption in Bangladesh including the Anti-Corruption Commission Act of 2004, Prevention of Corruption Act of 1947, and Bangladesh's ratification of the UN Convention Against Corruption. It also summarizes some of the Anti-Corruption Commission's initiatives and functions to investigate corruption cases and prevent illicit wealth.
The document discusses the authorities under the Income Tax Act and their powers. It defines the various income tax authorities like Central Board of Direct Taxes, Principal Directors General of Income Tax, Income Tax officers and their powers. These include powers of discovery, inspection, summons, production of documents and issuing commissions. It also discusses the constitution and functions of the Central Board of Direct Taxes and the bifurcation of the tax boards in 1964. Finally, it mentions the provisions related to assessing officers, search and seizure operations and the functioning of Centralized Processing Centers.
The document provides background information on the Commission on Audit in the Philippines. It discusses the origins of auditing bodies in the Spanish period, American period, and Commonwealth era. It describes the various reorganizations of the Commission on Audit in 1979, 1987, and 2002. It also outlines the composition, qualifications, appointment terms and central/regional offices of the Commission on Audit as established in the code.
PPRA Ordinance 2002 (as amended up to July 7, 2020)Fayyaz Khan
This document establishes the Public Procurement Regulatory Authority (PPRA) through the PPRA Ordinance of 2002. It creates the PPRA to regulate public procurement, establish procurement policies and procedures, monitor implementation, and ensure transparency. Key aspects include establishing the PPRA as a statutory body, constituting its Board of members from government and private sector, and giving it powers to issue regulations, obtain information, exempt certain procurements, and recommend improvements to public procurement practices.
A Critical Study of ICC Prosecutor's Move on GAZA WarNilendra Kumar
ICC Prosecutor Karim Khan's proposal to its judges seeking permission to prosecute Israeli leaders and Hamas commanders for crimes against the law of war has serious ramifications and calls deep scrutiny.
(2)-Athorities under income tax Ramesh Kumar (26-08-2020).pptxPiyushdev2
The document discusses the powers and functions of various income tax authorities in India. It notes that Chapter XIII of the Income Tax Act of 1961 outlines the authorities and their roles. Key authorities include:
- The Central Board of Direct Taxes which oversees income tax administration.
- Commissioners of Income Tax who head local tax administrations and have assessment and revision powers.
- Income Tax Officers who assess tax liability and have investigation powers like summoning documents.
- Commissioner (Appeals) who hear appeals against officer orders and have powers to summon evidence.
The document outlines the appointment process and some key powers of authorities like inspection of documents, calling for information, and resolving jurisdictional disputes.
This document outlines the National Internal Revenue Code of the Philippines. It details the organization and powers of the Bureau of Internal Revenue, including the authority of the Commissioner to interpret tax laws, examine records, make assessments, and delegate powers. It covers 14 titles related to taxation, including income tax, estate and donor taxes, value-added tax, excise taxes, and penalties.
This document is the full text of Republic Act No. 8424, also known as the Tax Reform Act of 1997. It amends the National Internal Revenue Code to reform Philippine tax policy and administration. Some key points:
- It declares the state policy of promoting economic growth through tax rationalization and relief for taxpayers to increase incomes and activity.
- It amends the National Internal Revenue Code and covers various taxes including income tax, value-added tax, estate and donor's taxes, and excise taxes.
- It establishes the organization of the Bureau of Internal Revenue and grants it powers including interpreting tax laws, deciding tax cases, obtaining information, and examining records.
The purpose of this article is to present tools and means that enable the execution of the management of internal accounting control, mutually, between parts of the same sphere of government, with the work being carried out by accounting professionals themselves, both from distinct and similar organizations, Not with the function of punishing or policing, but rather of providing through this experience, efficiency and effectiveness in the conduct of public affairs
The document summarizes the key aspects of the Regulation of Employment Act 1948 in India. It establishes Dock Labour Boards to regulate employment of dock workers at ports, develop schemes for their registration and ensure regular employment. The boards are responsible for administering schemes, maintaining accounts and submitting annual reports. Inspectors can investigate premises to check compliance. Non-compliance can be punished with fines or imprisonment. The government can supersede boards if needed and make rules to implement the Act.
This Act creates an independent process for forecasting state revenues to address issues with inaccurate revenue forecasts that result in large budget gaps. It establishes an economic forum of experts appointed by legislative leaders and the governor to produce economic forecasts. It also creates a technical committee of experts to develop revenue forecasting methodologies and produce revenue estimates based on the economic forecasts. The forecasts would be presented publicly prior to legislative sessions to guide budget and policy decisions. The goal is to improve budgetary planning and reduce political influence over revenue projections.
The document discusses Pakistan's accountability framework. It begins by outlining the roles and responsibilities of key accountability institutions in the federal government structure, including the Secretary, Principal Accounting Officer, Finance and Accounts Officer, and Financial Adviser. It then discusses the Auditor General of Pakistan, Public Accounts Committee, and Departmental Accounts Committee. The document also outlines accountability checks on government servants and the roles of anti-corruption departments. Overall, the summary establishes Pakistan's accountability framework through its various governmental institutions and oversight bodies.
The Broad Based Black Economic Empowerment Bill aims to promote greater racial equality and participation in the South African economy. It establishes an advisory council to support black economic empowerment. The bill's objectives are to transform the economy to enable meaningful black participation, increase black ownership and management of enterprises, promote investment programs, and empower rural communities. It allows the minister to issue codes of practice and publish sector charters to advance these objectives. The Department of Trade and Industry will provide funding and support services to the advisory council.
This document discusses key concepts in public finance administration such as legal basis, taxation, budgeting, accounting, and auditing. It defines these terms and outlines their theoretical foundations and constitutional basis under Philippine law. Taxation involves imposing burdens on citizens and property to raise government revenue, and has its basis in theories of necessary government services and social contract. Budgeting establishes the government's financial plan through a process outlined in the constitution. Accounting and auditing measure and verify financial information, ensuring proper use of public funds.
This document is the Public Procurement Act of 2007 in Nigeria. It establishes the National Council on Public Procurement and the Bureau of Public Procurement as the regulatory authorities for public procurement in Nigeria. The Act outlines the objectives, functions and powers of these two bodies in monitoring procurement processes and setting standards. It also covers various aspects of procurement procedures, methods, oversight and offenses.
This document outlines the Republic Act No. 9280 which regulates the practice of customs brokers in the Philippines. Some key points:
1) It creates a Professional Regulatory Board for Customs Brokers under the supervision of the Professional Regulation Commission to oversee standards and registration of customs brokers.
2) It defines customs brokers as individuals who have a valid Certificate of Registration and Professional Identification Card issued by the Board.
3) It establishes requirements for licensure including passing an examination, holding a bachelor's degree in customs administration, and being of good moral character. Registered brokers are given certificates and identification cards.
This document amends the Anti-Red Tape Act of 2007 to further promote efficiency in government services. Key changes include:
- Renaming the act to the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018"
- Requiring government agencies to regularly review processes and reengineer systems to reduce red tape and processing times
- Mandating electronic processing of transactions once an online system is established
- Establishing maximum processing times of 3 days for simple transactions and 7 days for complex ones
The document proposes a bill to amend Republic Act No. 9520 by repealing Republic Act No. 6939 and creating the Department of Cooperatives. This would transfer the registration and regulation of cooperatives in the Philippines to the new department. The bill outlines the department's mandate, powers, organizational structure including regional offices and bureaus, and transition process. It also discusses the department's role in areas like education, banking, and information campaigns regarding cooperatives.
This document contains a draft of the Jan Lokpal Bill version 2.2, which proposes establishing an anti-corruption institution called the Lokpal at the central level in India. It defines key terms related to corruption and the Lokpal. It outlines the establishment and appointment process for the Lokpal chairperson and members, including qualifications, term lengths, salaries, and the selection committee process. It also describes the grounds and process for removing the chairperson or members of the Lokpal.
This document contains a draft of the Jan Lokpal Bill version 2.2, which proposes establishing an anti-corruption institution called the Lokpal at the central level in India. It defines key terms related to corruption and the Lokpal. It outlines the establishment and appointment process for the Lokpal chairperson and members, including qualifications, term lengths, salaries, and the selection committee process. It also describes the grounds and process for removing the chairperson or members of the Lokpal.
Principle of prevention of corruption and anti corruption regulatory framewor...DrShamsulArefin
The document provides an overview of anti-corruption principles and regulatory framework in Bangladesh. It discusses the historical background of anti-corruption efforts in Bangladesh dating back to British rule. It outlines the key acts and policies related to anti-corruption in Bangladesh including the Anti-Corruption Commission Act of 2004, Prevention of Corruption Act of 1947, and Bangladesh's ratification of the UN Convention Against Corruption. It also summarizes some of the Anti-Corruption Commission's initiatives and functions to investigate corruption cases and prevent illicit wealth.
The document discusses the authorities under the Income Tax Act and their powers. It defines the various income tax authorities like Central Board of Direct Taxes, Principal Directors General of Income Tax, Income Tax officers and their powers. These include powers of discovery, inspection, summons, production of documents and issuing commissions. It also discusses the constitution and functions of the Central Board of Direct Taxes and the bifurcation of the tax boards in 1964. Finally, it mentions the provisions related to assessing officers, search and seizure operations and the functioning of Centralized Processing Centers.
The document provides background information on the Commission on Audit in the Philippines. It discusses the origins of auditing bodies in the Spanish period, American period, and Commonwealth era. It describes the various reorganizations of the Commission on Audit in 1979, 1987, and 2002. It also outlines the composition, qualifications, appointment terms and central/regional offices of the Commission on Audit as established in the code.
PPRA Ordinance 2002 (as amended up to July 7, 2020)Fayyaz Khan
This document establishes the Public Procurement Regulatory Authority (PPRA) through the PPRA Ordinance of 2002. It creates the PPRA to regulate public procurement, establish procurement policies and procedures, monitor implementation, and ensure transparency. Key aspects include establishing the PPRA as a statutory body, constituting its Board of members from government and private sector, and giving it powers to issue regulations, obtain information, exempt certain procurements, and recommend improvements to public procurement practices.
A Critical Study of ICC Prosecutor's Move on GAZA WarNilendra Kumar
ICC Prosecutor Karim Khan's proposal to its judges seeking permission to prosecute Israeli leaders and Hamas commanders for crimes against the law of war has serious ramifications and calls deep scrutiny.
The presentation deals with the concept of Right to Default Bail laid down under Section 167 of the Code of Criminal Procedure 1973 and Section 187 of Bharatiya Nagarik Suraksha Sanhita 2023.
Corporate Governance : Scope and Legal Frameworkdevaki57
CORPORATE GOVERNANCE
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Indonesian Manpower Regulation on Severance Pay for Retiring Private Sector E...AHRP Law Firm
Law Number 13 of 2003 on Manpower has been partially revoked and amended several times, with the latest amendment made through Law Number 6 of 2023. Attention is drawn to a specific part of the Manpower Law concerning severance pay. This aspect is undoubtedly one of the most crucial parts regulated by the Manpower Law. It is essential for both employers and employees to abide by the law, fulfill their obligations, and retain their rights regarding this matter.
Capital Punishment by Saif Javed (LLM)ppt.pptxOmGod1
This PowerPoint presentation, titled "Capital Punishment in India: Constitutionality and Rarest of Rare Principle," is a comprehensive exploration of the death penalty within the Indian criminal justice system. Authored by Saif Javed, an LL.M student specializing in Criminal Law and Criminology at Kazi Nazrul University, the presentation delves into the constitutional aspects and ethical debates surrounding capital punishment. It examines key legal provisions, significant case laws, and the specific categories of offenders excluded from the death penalty. The presentation also discusses recent recommendations by the Law Commission of India regarding the gradual abolishment of capital punishment, except for terrorism-related offenses. This detailed analysis aims to foster informed discussions on the future of the death penalty in India.
It's the Law: Recent Court and Administrative Decisions of Interest
FBR ACT 2007.pdf
1.
2. AN
ACT
to provide for the establishment of Federal Board of Revenue and for
matters connected therewith or ancillary thereto
WHEREAS it is desirable to enhance the capacity of the tax system
to collect due taxes through application of modern techniques, providing
assistance to tax payers and creating a motivated, satisfied, dedicated and
competent professional work force that is required to perform at an enhanced
efficiency levels;
WHEREAS the Federal Board of Revenue must pursue its objective
and vision to be a modern, progressive, effective, autonomous and credible
organization by providing quality services and promoting compliance with
tax related laws, while being mindful of upholding values such as integrity,
professionalism, teamwork, courtesy, fairness, transparency and
responsiveness;
WHEREAS it is expedient to regulate the matters relating to the
fiscal and economic policies; administration, management; imposition, levy
and collection of taxes and duties;
AND WHEREAS it is necessary to re-organize the Board of Revenue
to enhance the scope of activities and operations and to have appropriate
autonomy and reconstituting Central Board of Revenue as the Federal Board
of Revenue;
It is hereby enacted as follow:-
1. Short title, extent and commencement.- (1) This Act may be
called the Federal Board of Revenue Act, 2007.
(2) It extends to the whole of Pakistan.
(3) This section shall come into force at once and the remaining
provisions shall come into force on such date as the Federal Government
may, by notification in the official Gazette, appoint and different dates may
be appointed for different provisions.
3. 2. Definitions.- In this Act, unless there is anything repugnant in the subject or
context,-
(a) “Board” means the Central Board of Revenue established under the
Central Board of Revenue Act, 1924 (IV of 1924), and on the
commencement of Federal Board of Revenue Act,2007, the Federal
Board of Revenue established under section 3 thereof;
(b) “Cabinet Committee for Federal Revenue” means the Cabinet Committee
for Federal Revenue constituted under section 6;
(c) “Central Board of Revenue” means the Central Board of Revenue
established under the Central Board of Revenue Act, 1924(IV of 1924);
(d) “Chairman” means the Chairman of the Board appointed by the Federal
Government and shall include acting Chairman for the time being;
(e) “Committee” means a committee constituted under this Act;
(f) “employees” means the persons in the employment and service of the
Board and its offices, organizations and its departments;
(g) “fiscal laws” means a general reference to the laws relating to tax
matters, including but not limited to, the Customs Act, 1969 (IV of 1969),
Sales Tax Act 1990, Income Tax Ordinance 2001(XLIX of 2001),
Federal Excise Act 2005, and any other law imposing any tax, levy or
duty having nexus with taxation, or as the Federal Government, may, by
notification in the official Gazette, determine;
(h) “human resource policy” means the policy related to employees for the
purpose of enhancing efficiency in the functioning of the Board, which
has been approved by the competent authority from time to time;
(i) “member” means any person appointed as a member of the Board;
(j) “person” includes the natural person, entity, any company or association
or body of persons, whether incorporated or not;
4. (k) “prescribed” means prescribed by rules;
(l) “rules” means the rules made under this Act; and
(m) “regulations” means the regulations made under this Act;
3. Establishment of the Federal Board of Revenue.- (1) There is hereby
established a Board to be called the Federal Board of Revenue, which shall
consist of not less than seven members to be appointed by the Federal
Government.
(2) The Board shall exercise all the powers and functions as were
exercisable by the Central Board of Revenue under the Central Board of
Revenue Act, 1924 (IV of 1924), and all other powers and functions
conferred on it under section 4.
(3) The Federal Government may appoint the Chairman on such terms and
conditions as it may determine.
(4) The Chairman may designate any member who shall act as an Acting
Chairman in his absence.
(5) The Chairman shall appoint the Secretary of the Board who shall act
under his direction and shall deal with all matters connected with the
meetings of the Board.
(6) In case the appointment of the Chairman is delayed for any reason, the
Federal Government may appoint or designate most senior member as
Acting Chairman.
(7) The Board shall meet at least once in two months but a special meeting
of the Board may be convened by the Chairman at any time or on the request
of any member.
(8) The Board may constitute one or more committees to consist of
members that are appointed by the Board and they shall perform such
functions as are entrusted to them by the Board.
(9) The Federal Government may delegate any of its powers under this
Act to the Chairman on such terms and conditions as the Federal
Government may determine.
5. 4. Powers and functions of the Board.- (1) The Board shall exercise
powers and perform all such functions that are necessary to achieve the
objects and purposes of this Act and include the following, namely:-
(a) to implement the tax administration reforms;
(b) to promote voluntary tax compliance and to make the Board a
service oriented organization; and to implement comprehensive
policies and programs for the education and facilitation of
taxpayers, stakeholders and employees, etc., in order to develop
the Board into a modern efficient authority;
(c) to adopt modern effective tax administration methods,
information technology systems and policies in order to
consolidate assessments; improve processes, organize
registration of tax payers, widen the tax base, and make
departmental remedies more efficient including enforcement of,
or reduction or remission in, duty, penalty or tax, in accordance
with the relevant law for the time being in force;
(d) to improve the productivity through a comprehensive and
effective human resource strategy;
(e) to identify and select through Internal Job Posting process the
employees for designated jobs;
(f) to grant additional allowances or any other incentives and
rewards to the employees and members of the Board;
(g) to take appropriate measures including internal controls to
combat corruption within the organizations under the Board and
provide checks to ensure the integrity of employees that is
verified periodically through applicable procedure which shall
be made one of the criterion for promotion and incentives;
(h) to re-designate existing posts within its jurisdiction, prepare job
description of any post and create posts in accordance with the
rules;
6. (i) to direct or advise, where necessary, investigation or inquiry
into suspected duty tax evasion, tax and commercial fraud,
money-laundering, financial crimes cases and to coordinate
with the relevant law enforcement agencies;
(j) to introduce and maintain a system of accountability of
performance, competence and conduct of the employees.
(k) to implement the provisions of all the fiscal laws for the time
being in force and to exercise all powers provided under the
provisions of the fiscal laws and to take any action, make
policy, issue rules or guidelines for the purpose to make the
implementation of the fiscal laws clearer, transparent, effective
and convenient;
(l) to implement international obligations pursuant to a treaty,
resolution or any international commitment;
(m) to establish a foundation for the welfare of the present and
retired employees and their families, and to create, establish,
organize, assist in the social and cultural facilities;
(n) to create a surplus pool of employees as and when required;
(o) to make regulations, policies, programs, strategies in order to
carry out the purposes of this Act;
(p) to engage any person or entity on contract basis to carry out
assignments or for the consultancy in accordance with the rules
of the Federal Government;
(q) to regulate and enter into any agreement, contract,
understanding, with any international organization or institution
or donor agency or counter part entity with approval of the
Federal Government;
(r) to create field formations of Board for greater efficiency in
implementation of fiscal laws and refer to them with
appropriate titles;
7. (s) to set up mechanism and processes that facilitate removal of
grievances and complaints of the tax payers;
(t) to carry out any other function, activity and acts, etc., as
decided and determined by the Board;
(u) to enable electronic communication in respect of all taxation
matters such as e-filing, e-payments, e-notice, e-notification,
digital imaging, protocols or agreements as may be prescribed;
and
(v) to perform any other functions entrusted from time to time by
the Federal Government.
(2) The Board may, where appropriate, issue statutory rules and orders
(SROs), orders, circulars and instructions for the enforcement of any of the
provisions of fiscal law and the provision of this Act.
(3) The Board shall perform all other functions assigned by the Federal
Government for the purpose of implementation of this Act.
5. Human resource management.- (1) The power of the Board in respect
of its employees shall include, interalia, the following powers, namely:-
(a) power to implement the human resource policy;
(b) power to assess, identify, create, decrease and reduce or
designate or re-designate posts and prepare, execute the internal
job posting regime in accordance with the rules;
(c) power to lay down qualifications and criteria for the posting of
employees against specialized or available posts;
(d) power to implement a transparent evaluation process to assess if
the official is qualified for posting against a specialized or
available post;
8. (e) power to make assessment of integrity of the employees for the
purpose of evaluation process or for the purpose of posting,
promotion or transfer;
(f) power to transfer, select or post the official or employees
against any post on the basis of transparent criteria of selection
for internal job postings or transfers;
(g) power to transfer any official to any post in any entity owned
by the Board;
(h) power to prepare and recommend to the competent authority,
the voluntary severance scheme and on approval subsequently
implement the same;
(i) power to take any action, issue rules, regulations, guidelines,
code of conduct, in order to fulfill the objects and purposes of
the Act; and
(j) powers to make rules for uniformed services with regard to
maintenance and up keep of uniform and discipline and matter
connected therewith or incidental thereto.
(2) Notwithstanding the appointment of any official against any post, the
official shall not have any vested right to retain the said post.
(3) Notwithstanding the policy of selection, incentives, award or any such
benefit, no employee shall be treated by the Board on terms less favorable to
the ones that he was availing as per terms and conditions of his employment
except the allowances, benefits, incentive specific to any post under internal
job posting process or any other consideration relatable to the assignment.
6. Constitution of the Cabinet Committee for Federal Revenue.- (1) The
Federal Government shall constitute the Cabinet Committee for Federal
Revenue and also nominate and notify its members. The Secretary, Ministry
of Finance shall be ex officio member of the Committee.
(2) The Cabinet Committee for Federal Revenue shall be headed by the
Minister for Finance and Revenue.
9. (3) The Cabinet Committee for Federal Revenue as a supervisory body shall
approve guidelines with regard to the policy, planning, reforms, budget and
any such other matter referred to it by the Board.
7. Representation to the Chairman.- (1) Any person aggrieved by any
action done or taken for the enforcement of the fiscal laws or due to any act
of
maladministration, corruption and misbehavior by any officer or employee
of the Board or any unnecessary delay or hardship caused due to any
administrative process may prefer representation to the Chairman for
redressal of his grievance.
(2) The Chairman or the Board or any other designated officer, as the case
may be, on behalf of the Chairman, shall take the appropriate action to
redress such grievance.
8. Delegation of functions and powers by the Board.- The Board may,
subject to such conditions as it deems necessary, delegate any of its
functions and powers to any Government agency, Chairman or any member
or employee duly appointed under this Act.
9. Validity of proceedings.- No act proceeding, decision or order of the
Board or a committee of the Board shall be invalid by reason only of the
existence of vacancy in, or any defect in the constitution of, the Board or any
committee.
10. Directions from Federal Government.-The Federal Government
may, from time to time, direct or advise the Board to conduct its affairs and
perform its functions in such manner as may be specified by the Federal
Government in this behalf. The Federal Government may also entrust the
Board the functions and powers under any law for the time being in force
and such directions shall be binding on the Board.
11. Budget and accounts of the Board.- (1) The Board shall, in respect
of each financial year, in accordance with the prescribed financial procedure,
prepare its accounts of the receipts and payments and budget estimates and
submit the same to the Finance Division for further process.
10. (2) Once the budget has been approved, the Board shall have the full
powers to incur expenditure, or re-appropriate funds, subject to any general
or specific instructions that the Finance Division or any other competent
forum or authority may from time to time issue in this regard.
(3) The Board shall maintain its accounts in accordance with the
procedure prescribed by the Controller General of Accounts and such
accounts shall be audited by the Auditor-General of Pakistan.
(4) The Board shall provide an annual financial report to the Federal
Government.
12. Annual report.- The Board shall prepare an annual report of its
activities and present it to the Prime Minister and the Board shall lay it
before the National Assembly and the Senate.
13. Indemnity.- No prosecution, suit or other legal proceeding shall lie
against the Board, the Chairman, Members, officers and the other employees
for anything done in good faith for carrying out the purposes of this Act,
rules or regulations or orders made or issued thereunder.
14. Power to create and maintain data bank.- (1) The Board shall
create and maintain a data bank containing information from third parties
necessary to perform the objects and purposes of this Act. Such data shall be
used for increasing the taxpayers base and to ensure accuracy of information
submitted by existing taxpayers and for the financial analysis leading to
proper economic assessments, audits, detection of tax evasion and policy
decisions as may be necessary. The data shall be used further to evaluate the
performance of the employees.
(2) The Board shall have power to share its data and obtain data from the
data bases maintained by the Federal Government or a Provincial
Government or any of its statutory body, law enforcement entity or utility
companies, stock exchanges, State Bank, banks, financial institutions, the
trade bodies and any other organizations.
(3) The Board may advise any entity in respect of collecting tax related
information as may be required by the Federal Board under arrangement
between the Board and such entity or person.
11. 15. Continuance in force.- (1) All orders made, proceedings taken and
acts done by the Central Board of Revenue which were in force and in effect
before the commencement of this Act, shall continue in force unless
modified pursuant to any provision of this Act or the rules and regulations
made thereunder.
(2) All existing rules, regulations, procedures, notifications, statutory
rules and orders (SROs) and orders in effect or in operation or adopted in or
by the Central Board of Revenue shall continue to be in force unless they are
not inconsistent with any provision of this Act and shall continue to be in
force until rescinded, altered, revised or amended by the competent authority
under the provisions of this Act or rules made thereunder.
(3) All existing contracts, agreements and commitments made by the
Central Board of Revenue for the purpose of Central Board of Revenue Act
1924 or rules made or notifications issued thereunder or by any person under
its authority, in effect, on the commencement of this Act, shall continue to
be in force till amended or modified or rescinded by the competent authority.
16. Properties and assets, etc., to vest in the Board.- (1) All properties,
assets and records which, before the commencement of this Act, were vested
in or belonged or allocated to the Central Board of Revenue shall vest in and
become the property of the Federal Board of Revenue from the
commencement of this Act.
(2) The logo, insignia, stationary, printed forms, returns, challans and online
communication shall continue to be utilized unless prescribed otherwise
under the rules and in any other case as modified by the Board.
(3) All rights, liabilities and obligations of the Central Board of Revenue,
whether arising out of contract or otherwise, shall be the rights, liabilities
and obligations of the Board under this Act.
(4) All intellectual property rights arising from technical or professional
report, analysis, or system, written, prepared or developed by the employees
of the Central Board of Revenue shall vest in the Federal Board of Revenue.
17. Continuance of service of the employees, etc., of the Central
Board of Revenue after the reconstitution of Federal Board.- (1) Subject
to the provisions of this Act, any person who immediately before the
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12. commencement of this Act was in the employment and service of Central
Board of Revenue, its field offices, organizations and attached departments,
shall continue to be in the employment and service of Federal Board of
Revenue, its field offices, organizations and attached departments, on the
same terms and conditions as were applicable to him as an employee of the
Central Board of Revenue, unless modified or amended under the provisions
of this Act or the rules or regulations made thereunder.
(2) All the authorities and officers of the Central Board of Revenue
throughout Pakistan exercising functions immediately before
commencement of this Act shall continue to exercise their respective,
powers, policies, programmes, reforms, projects, functions and processes
etc. as were being carried out, or proposed to be carried out, unless modified
under the provisions of this Act or rules and regulations made thereunder.
18. Reference to Central Board of Revenue.- Subject to the provisions
of this Act, reference to Central Board of Revenue (CBR) wherever
occurring in any law or the rules, regulations, orders, statutory rules and
order (SROs) or notifications, etc, for the time being in force shall be read as
a reference to the Federal Board of Revenue.
19. Board may impose any fee or charges.- The Board may levy any fee
or charges for making expenditure on the provision of enhanced facilities for
the taxpayers, or direct cost reimbursement of expenses, and reasonable
return on investment or profit; where services are provided in the matters
relating to or under any fiscal law under public-private partnership.
20. Act to override other laws.- The provisions of sections 4, 5, 11, 13,
16,18 and 19 shall have effect notwithstanding anything to the contrary
contained in any other law for the time being in force and the rules made
thereunder.
21. Power to make rules.- The Federal Government may make rules for
the purposes of this Act.
22. Power to make regulations.- The Board may make regulations for
the administration of this Act.
23. Repeal and savings.- (1) Subject to the provisions of this Act, the
Central Board of Revenue Act, 1924 (IV of 1924) is hereby repealed.
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13. (2) Except as otherwise provided in this Act, the repeal of the Central Board
of Revenue Act, 1924 (IV of 1924), under sub-section (1), hereinafter
referred to as the said Act, shall not,-
(a) revive anything not in force or existing at the time of
commencement of this Act;
(b) affect the previous operation of the repealed Act or anything duly
done under the said Act,
(c) affect any right, privilege, obligation or liability acquired, accrued or
incurred under the said Act,
(d) affect any penalty, forfeiture or punishment incurred in respect of
any offence committed under the said Act, or
(e) affect any investigation, legal proceeding or remedy in respect of
any such right, privilege, obligation, liability, penalty, forfeiture or
punishment as aforesaid;
and any such investigation, legal proceeding or remedy may be instituted,
continued or enforced, and any such penalty, forfeiture or punishment may
be imposed as if the said Act had not been repealed.
24. Removal of difficulties.- The Federal Government may, for the
purposes of removing any difficulty or for bringing the provisions of this
Act into effective operation, by order, direct that provisions of this Act shall,
during such period as may be specified in the order, have effect subject to
such adaptations whether by way of modification or addition or omission as
it may deem to be necessary or expedient:
Provided that the power under this section shall not be exercised after
expiry of three years from the commencement of this Act.