Functions of the Directorate General, Intelligence and Investigation IR

GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
FEDERAL BOARD OF REVENUE

Islamabad, the 26th February, 2019.

NOTIFICATION
(FEDERAL EXCISE)

S.R.O. 251(I)/2019.- In exercise of the powers conferred by clause (a) and (aa) of sub-section (2) of section 29 of the Federal Excise Act, 2005 and in supersession of its Notification No. S.R.O. 117(I)/2015, dated the 9th February, 2015 the Federal Board of Revenue is pleased to specify below the functions and jurisdiction of the Directorate General Intelligenec and Investigation, Inland Revenue and its officers and to confer upon them the powers of the authorities specified in sub-section (1) of the said section 29.

1. Functions of the Directorate General, Intelligence and Investigation IR. - The functions of Directorate General of Intelligence and Investigation, Inland Revenue shall be-

a) to carry out intelligence activities or intelligence gathering on tax and duty related issues including non-declaration, under-declaration, non-payment of duty, duty evasion and revenue leakages through any other mean;

b) to collect third party information relating to financial transactions in ongoing inquiries and investigations;

c) to establish and develop linkages with all major national, provincial or other data bases to collect relevant information in ongoing inquiries and investigations;

d) to identify trends and modus operandi of Federal Excise Duty evasion and carry out inquiry and investigation to retrieve the loss of revenue;

e) to exercise powers of seizure of goods under the provisions of Federal Excise Act, 2005 and the rules made there-under;

f) to identify and investigate cases of duty evasion having any financial implication, punishable as an offence under the Federal Excise Act, 2005 and the rules made there-under;

g) to carry out criminal investigation and prosecution in cases involving offences punishable under the Federal Excise Act, 2005 and the rules made there-under;

h) to share or disseminate actionable information or corroborating evidence, where required, through written reports or alerts to authorities or officers in the headquarter and field formations of the Federal Board of Revenue for further proceedings; and

i) to process complaints of tax and duty evasion etc.

2. Jurisdiction and powers of officers of the Directorate General (I and I-IR).- (1) Subject to the provisions of this Notification, the powers of authorities as mentioned in column (3) of the Table below in respect of the provisions of the Federal Excise Act, 2005 specified in column (4) of that Table are hereby conferred upon the Director General, Directors, Additional Directors, Deputy Directors, Assistant Directors and other officers of the Directorate General of Intelligence and Investigation, Inland Revenue specified respectively in column (2) of the said Table to exercise such powers and to perform such functions under the provisions of the said Act and the rules made there-under and to have jurisdiction in respect of such persons or classes of persons or such areas or such cases specified in column (5) of that Table, namely:-

TABLE

(2) the Director General (I and I-IR) may assign jurisdiction of any case under his jurisdiction to any officer working under his control as a special assignment, if so desired.

(3) the delegation, authorization and exercise of the powers and functions specified in the Table above shall be subject to such limitations and restrictions as are imposed under the provisions of the Federal Excise Act, 2005 and the rules made there-under.

[F. No. 2(27)BTB/2011 (P)]

(Aamer Amin Bhatti)
Chief (IR-Operations-II)