ISLAMABAD, Jan 14: The Central Board of Revenue (CBR) has re-organized functions, powers and jurisdiction of the Directorate General of Inspection and Internal Audit (DGIIA) as part of its programme of re-structuring the tax administration.

The decision was notified through Sales Tax and Federal Excise notification SRO No. 26 of 2006, issued here on Saturday which authorized and specify the functions, powers and jurisdiction of the officers of DGIIA, as officers of the Sales Tax and Federal Excise, to exercise such powers under the said Act and rules made there-under as are necessary to perform their functions.

According to the notification DGIIA (Sales Tax and Federal Excise) shall consist of the following, namely: Director General of Inspection and Internal Audit as head; directors of Inspection and Internal Audit; additional directors; deputy directors; assistant directors and superintendents/ deputy superintendents /inspectors or officers with any other designation.

The functions of directorate-general of Inspection and Internal Audit shall be to carry out inspection of sales tax and federal excise cases and offices; to carry out internal audit of cases involving sales tax and federal excise and other taxes; to investigate or cause investigation internally to be carried out in respect of cases or items involving leakage of revenue or evasion of sales tax and federal excise and other taxes and expenditure; to furnish an annual report about the working of sales tax and federal excise offices to the CBR by the thirty-first day of December, following the end of the financial year to which it relates; and to carry out any other work or function that may be assigned to it by the federal government or CBR.

Subject to the provisions of this notification, the directors, additional directors, deputy directors, assistant directors and other officers of Inspection and Internal Audit shall perform their functions in respect of such persons or classes of persons or such areas as may be assigned to them by the CBR.

The director-general or a director may assign any function in respect of any area, case, class of cases, persons or classes of persons to any inspection and internal audit officer working under his control.