We have been given some of the very important rights by our law makers in recent years such as Right to information, Right to education and the newly introduced right to food (Recent Food security Bill). These all are recently introduced fundamental right of the citizens of the country. In a democratic country like ours the basic rights of the citizens should always be protected by the Law. Now we need a “right to have simplified Tax Laws”.
Since independence the Number of taxpayers paying the taxes both as Direct Taxes or Indirect Taxes has increased in manifold and their rights should also be protected and further they should also be protected from the continuous harassment in the name of so called simplification of procedures. .
When the era of Economic reforms was introduced in our country, it was promised that the process of simplification of Taxation law will be on top priority of the Lawmakers. I remember at that time it was announced that “we are introducing a Income Tax return From which you will be able to file without help of a Chartered Accountant” and they took nearly six months to introduce that one page return Form and at that time I made a cartoon in a Taxation journal :-
|-Why they are taking so much time in introducing the simplified return Form which the assessee will be able to file without help of a chartered Accountant?-Because they are drafting it without help of a CA.|
Now these days, one can clearly say that return Forms are not very simple and in the name of simplification the law makers are not only making the procedure and Forms of filing the returns not only confusing but also complex, sophisticated and time consuming.
You can say the same thing about the TDS returns and the procedure of filing them. Sometimes it gives me a very harsh surprise to know that the TDS returns are required to be filed with the NSDL!!! My question is that when a person can file his ITR from his own “Login” then why he is not allowed to file his TDS return through his own account? The recently introduced penal provisions with respect to TDS returns are very harsh considering the fact that the person covered under TDS laws is doing his thankless duty of collecting and depositing tax without any consideration.
We have been promised GST in 2006 with a time frame of 2010 as it’s applicable date and at present we don’t have any chance of getting the GST in coming years when our Hon. PM has himself expressed his doubts recently during his visit to Japan and same thing one can say about the DTC. Even the central and state Governments are not agreeing on the “Dual GST” which is only the compromised fractured structure of the Standard format of GST.
See in service tax – The Lawmakers have introduced “Negative List concept” in 2012 and asked the tax payers to use this concept and single code for deposit of tax and filing the return and then one day the same law makers announced that though the concept of Negative list will continue but you have to deposit the tax and file the return with old code Numbers!!! What is going on!! Trial and error method!! The delay in introducing the Forms for service tax return is also a very mysterious story and the taxpayers are still waiting for the return forms for the second half of the financial year 2012-13. Simplification of law means here to make the things confusing, complex and uncertain!!!
There is a provision in service tax to deposit the tax of Last month / last quarter on 31st March and what is the rationale behind it has not explained to the taxpayers yet!!
Almost all the Vat tax laws are marred with complicated system of E-filing of returns, procedures hazards in getting the refunds, issue of Declaration forms and registration of Dealers etc. Some of the states are very keen to introduce the 100% E-filing system to show how developed they are without proper development of information technology system at their level and the failure of IT system is generally cope with the extension of Dates.
The concept of mandatory penalty in the name of late fees is there in TDS returns, service Tax returns and in VAT returns (in some states) is making the life of taxpayers very hard.
Here there is a need to protect the rights of the taxpayers and we should be provided with a “Right to have simplified taxation laws” in the country.
– CA Sudhir Halakhandi – CA Abhas Halakhandi
“Halakhandi”, Laxmi Market, Beawar-305901(RAJ)
Cell- 9828067256, E-Mail – sudhir@halakhandi.Com