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TMI BlogMonitoring of the implementation of the recommendations of TARC-updation thereof on the website of Department of RevenueX X X X Extracts X X X X X X X X Extracts X X X X ..... hapter Chapter name No. of Recommen-dation Accepted Imple-mented Accepted but Under imple-mentation Under Examination II Customer focus 11 4 5 2 III Structure Governance 15 0 3 12 IV Peoples Function 26 7 11 8 V Dispute resolution 19 10 4 5 VI Key Internal Processes 41 13 10 18 VII Information and Commu-nication Technology 24 0 21 3 VIII Customs Capacity Building 45 3 37 5 IX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment in this regard. CBEC holds regular stakeholder consultation through Regional Advisory Committees/Permanent Trade Facilitation Committee (PPFC). 4. II.8.(x) There should be a system for online tracking of dak/grievances/applications for refund etc. It should be made mandatory to receive all dak through a central system generating a unique ID. The ASK software implemented by CBDT provides such a mechanism in a limited manner. This needs to be extended to all offices. The functionality to enable the taxpayer to track the status of his application/grievance online should be added to the ASK system. Similar system for online receipt of application should be enabled on the indirect tax side. (Section II.6.c). CBEC is one of the 10 Central Government organizations (with large citizen interface) to implement quality management systems for high standard public services popularly called as SEVOTTAM. Under this, CBEC is committed to acknowledge all written communications including declarations, intimations, applications and returns immediately and in no case later than 7 working days of their receipt; convey decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en developed by NACEN and is available on NACEN website. 6. IV.5.(xxii) There should be more proactive approach to preventive vigilance. (Section IV.4.b). In order to have a pro-active approach to Vigilance, instructions have been issued to Field Formations. 7. IV.5.(xxv) No cognizance should be taken of anonymous complaint as laid down in the existing DoPT instruction. (Section IV.4.d) Instructions issued by DoPT are followed. FIRST REPORT - CHAPTER V DISPUTE RESOLUTION SL Para No. RECOMMENDATIONS STATUS 1. V.7.(a) For clarity in law and procedures, a process based on best practices viz., Consultative Policy making should be followed. Need to do away with the impression that the taxpayers views are not taken into cognizance while framing the statute and the attendant rules (Section V.4.b). i. Consultative meetings with trade associations are regularly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than offence cases). 6. V.7.(j) Disputes must get resolved in the times lines as mentioned in the respective enactments. The law should also prescribe the consequences of not adhering to the time lines, which would be that the case in question would lapse in favour of the taxpayer. (Section V.5). i. Timelines are already provided in the respective Acts for adjudications. However, these are only indicative. ii. The failure to adhere can be on account of various reasons beyond the control of adjudicating authorities. iii. The suggestion that cases should lapse for delay in adjudication cannot be accepted because in that case the party s will get the matters delayed in the course of adjudication to get benefit of this provision. iv. Senior Officers in the rank of Chief Commissioners/ Commissioners are responsible for monitoring the adjudication and ensure that most of the cases are decided in the prescribed time limits. 7. V.7.(k) Ordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 35/2001-C.E. (N.T.), dated 26-6-2001 as amended issued under Rule 9 of Central Excise Rules already provides for deregistration/surrender of registration, revocation and suspension of registration. Similarly, in Service Tax, the Rule 4(7) of the Service Tax Rules provides for surrender of the registration, if the assessee ceases to provide the service for which it is registered. (b) Tax payment E-payment of taxes in Central Excise and Service Tax and in Customs for ACP clients and for all imports above ₹ 1 lakh, has been made mandatory. Other recommendations relate to Principal Controller General of Accounts. 2. VI.18.(b) (i) Banks should be left to authorize their branches to collect taxes, and the present process of selection of banks needs to be purely standards-based and transparent 3. VI.18.(b) (ii) Payment gateways should be increased for better customer convenience. (c) Filing of Tax Returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .(e) (vii) An easier and simplified scheme should be introduced for service exporters. The entire refund filing and processing mechanism should be online. Circular No. 187/6/2015-S.T., dated 10-11-2015 lays down a scheme for speedy dispersal of pending refund claims of exporters of services under Rule 5 of the CENVAT Credit Rule, 2004. (g) Tax collections 9. VI.18.(g) (i) There should be a separate vertical for tax collection as recommended in Chapter III of this report. To improve the efficiency of debt collection activities, both the Boards should work on setting up risk assessment models to compute risk scores for each new tax debt case that reflects the likelihood of the taxpayer paying their debt based on objective criteria. Directorate General of Performance Management (DGPM) monitors the recovery of Indirect Tax arrears. 10. VI.18.(g) (ii) Stay of demand information should be uploaded electronically on the central server of the departments so tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plan, setting out the strategic goals and the implementation strategy that will ensure its place among best in class customs administrations. (Section VIII.4.a) DRISHTI is an overall vision document for the Department which was submitted to the Finance Minister. (v) SAFE Framework and Trade Facilitation 2. VIII.6. (v) (ce) The CBEC should follow best international practice by regularly undertaking and publishing time release studies, (Section VIII.4.g) Time Release Study on the lines of WCO guidelines are conducted in 6 monthly basis and the results of the same are uploaded in the website. 3. VIII.6. (v) (dd) The CBEC should be enabled, through appropriate administrative and legal empowerment, to play a leadership role among the various border agencies to ensure proper co-ordination at the border, ensure trade facilitation, allow greater participation of all agencies in a common risk management framework and enable the development and implementation of a single window (Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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