As the members may be aware, the Government has set up a Tax Administration Reform Commission with a view to review the application of Tax Policies and Tax Laws in India in the context of global best practices. The Commission works as an advisory body to the Ministry of Finance and recommends measures for reforms required in Tax Administration to enhance its effectiveness and efficiency. The Commission has identified the following four points in its Terms of Reference to be included in its first report, which is to be submitted to Government within six months:
a. To review the existing organizational structure and recommend appropriate enhancements with special reference to deployment of workforce commensurate with functional requirements, capacity building, vigilance administration, responsibility and accountability of human resources, key performances indicators, staff assessment, grading and promotion systems, and structures to promote quality decision-making at high policy level.
b. To review the existing business processes of tax administration including the use of information and communication technology and recommend measures best suited to the Indian context.
c. To review the existing mechanism of dispute resolution, time involved for resolution, and compliance cost and recommends measures for strengthening the process. This includes domestic and international taxation.
d. To review existing mechanism and recommend measures for improved taxpayer services and taxpayers education programme. This includes mechanism for grievance redressal, simplified and timely disbursal of duty drawback, export incentives, rectification procedures and refunds.
The Direct Taxes Committee, Committee on International Taxation and Indirect Taxes Committee of ICAI have endeavoured to provide inputs/suggestions to Tax Administrative Reform Commission on the tax administration issues as mentioned above relating to:
a) Direct Taxes (Including International Taxation)
b) Indirect Taxes
Members are requested to submit their suggestions by 5th February, 2014 by clicking on the link below:
It is pertinent to mention that the focus of the Commission is on tax administration reform and NOT on the general tax policy and legislation, thus you are requested to confine your suggestions to the same.