PROPOSALS / RECOMMENDATIONS ON RESTRUCTURING OF FBR IN THE LIGHT OF

TORs APPROVED BY THE WORTHY CHAIRMAN FBR – IN RESPECT OF RTO GUJRANWALA

1 Future of Tax The Authority should remain under Federal Government as an attached department due to following reasons:-
Authority:
 Performance of the organization is not undermined due to its structure/status rather other impeding factors are
contributing in its poor performance. It may be far better if:-
 Economy is documented,
 A need based, unified, integrated, user friendly software synchronized with other public / private
databases such as DISCOs/Suigas/Nadra/Property Registration Authorities/Excise and Taxation
Departments/Banks/ large and medium enterprises etc. is provided instead of a variety of poor performing
softwares,
 Unnecessary stays/delays at appellate fora and judicial activism is addressed / minimized through
legislation,
 A universal POS Software linked with FBR’s database is developed and implemented in business houses
in order to upgrade fiscal reporting,
 The service structure is devised & smooth lined for all cadres. Pay structure is rationalized / raised by
uncapping existing allowances and introducing further special allowances equal to basic pay,
 The corruption is dealt iron handedly through proper legislation,
 The economy is shifted towards plastic money by eliminating currency notes of 100 denomination and
above,
 In camera assessment / audit proceedings are carried out in specific audit rooms and taxpayer’s visit to
office is minimized,
 The CNIC is adopted as common identifier instead of different registration numbers in case of individuals
and condition of incorporation of CNIC No. of the buyer in economic transactions is paramount for
documentation of the economy,
 Cash transactions in educational institutions and real estate sector are discouraged through legislation.
 No property (moveable or moveable) is registered where payment is made through cash,
 Last but not least a mechanism of regular on job training / professional courses at renowned commerce &
It universities is devised and implemented,

 The Authority/FBR has to deal with Provincial & Federal Government departments, public / private sector
organizations, financial institutions and other stakeholders for which the umbrella of Federal Government is
necessary,
 In order to eliminate non-compliance / tax evasion and proper implementation of tax laws for which government
writ is necessary,
 In face of an undocumented economy / non-compliant tax culture a certain level of deterrence is necessary for
which the Authority has to exercise coercive measures such as arrest/prosecution/attachment and sale of
moveable / immoveable properties etc. The coercive measures would be somewhat difficult to exercise for a
semi-autonomous / complete autonomous body,
 The service structure of the employees outside Civil Service purview will create anxiety and grievance among
FBR employees,

2 HR Issues (a) Initial Recruitment

Post BS %age of total Qualification for initial appointment Examining body for
vacancies to be filled initial appointment
in through direct
recruitment
(i) ACIRs 17 50% Master or equivalent degree in commerce, law, business FPSC (through CSS)
and accounting
(ii) IIRs 16 50% Master or equivalent degree in commerce, law, business FPSC
and accounting along with proficiency in English & IT
software
(iii) Steno Typist 14 100% Bachelor or equivalent degree along with professional NTS etc
diplomas / certificates in IT and typing speed 40 WPM
and 80WPM in shorthand
(iv) Data Entry Operators 14 100% BSIT and proficiency in data handling / manipulation NTS etc
 (v) UDCs 11 50% Bachelor or equivalent degree preferably with proficiency NTS etc
in MS Office / IT.
(vi) LDCs 9 50% Intermediate or equivalent certificate along with NTS etc
certificate with proficiency in MS Office / IT.
(vii) Constables 7 100% Matriculation preferably intermediate NTS etc
(viii) Drivers 5 100% Matriculation Department recruitment
committee
(ix) N/Qs 1 100% Matriculation Department recruitment
committee
(x) Sweepers / Mali etc 1 100% Literate with professional experience Department recruitment
committee
(b) Retention

All the employees of FBR have already gone through IJP Test / Interview and have proved their capability in reformed
system hence the existing staff may be retained and on job training may be parted to them.
(c) Capacity at RTO Level (Gujranwala)

At present sanctioned vis-à-vis working strength of human resource of RTO, Gujranwala is as under:-

Designation Sanctioned Strength Working Strength Vacant

Officers 68 45 23
Officials 558 496 62
Total 626 541 85

 Despite acute shortage of staff revenue collection has increased from 7430(M) to 24802 (M) during 2010-11 to 2018-19
reflecting a growth of 234%. The results might have been much better if the strength of staff has also been increased
proportionately.

 RTO, Gujranwala comprises of two districts i.e. Gujranwala and Hafizabad having population of 6 (M) people whereas
there are only 62,000 tax filers. There is sufficient space for BTB / enforcement of returns / revenue collection etc. Further
 withholding tax collection as well as assessment / audit / enforcement action is not an automatic process rather sufficient
human effort is required for monitoring, collection, plugging revenue leakage for which more manpower is required due to
following facts:
 Number of tax withholding agents of RTO, Gujranwala is 7019.

 Number of industrial and commercial consumers of GEPCO pertaining to this Region is 250,000.

 Economic activity in this region, as increased manifold over the years, ranges from small industries, to medium and
large enterprises as well as trading and real estate business, but its fiscal reporting is minimum.

 Monitoring and taxation of such an enhanced economic activity needs sufficient staff support, adequate workplace,
office equipment, IT equipment, unified / integrated & user friendly software and logistic support. Whereas, we are
deficient in all these areas and sanctioned strength of the staff in RTO, Gujranwala is also the same as in 1994.

(d) Remuneration:
Post Pay and Performance Allowance Field Allowance Honorarium Reward
Allowances of to be included in gross
Basic Pay Scale monthly salary equal to
CCIR BS-21 03 basic pays - 1 to 5 Basic pays. 1% of the collection out of tax
levied on undisclosed income /
assets etc.
CIR BS-20 03 basic pays - -do- -do-
Add CIR BS-19 03 basic pays - -do- -do-
IRO/ACIR/DCIR BS-17/18 03 basic pays - -do- -do-
IRAO BS-18 03 basic pays - -do- -do-
Senior Auditor BS-16 03 basic pays - -do- -do-
Assistant Director / BS-17/18 03 basic pays - -do- -
Deputy Director MIS
Admin Officer BS-17 03 basic pays - -do- -
IIR BS-16 03 basic pays Rs.20000 per -do- 1% of the collection out of tax
month levied on undisclosed income /
assets etc.
MIS Officers BS-16 03 basic pays - -do- -
Sup/O Supdt. Bs14/16 03 basic pays - -do- -
Steno / APS Bs-14/16 03 basic pays - -do- -
LDC / UDC BS-09/11 03 basic pays - -do- -
Data Entry Operator BS-14 03 basic pays - -do- -
Constable / Hawaldar BS-07/09 03 basic pays - -do- -
Drivers BS-05 03 basic pays - -do- -
Qasid, N/Qasid, BS-1 to BS-04 03 basic pays - -do- -
Notice Server/
Daftri/Arm Guard
Sweeper / Mali Bs-01 03 basic pays - -do- -
The current status should be maintained. However expenditure budget should be enhanced from 0.65% to 2.5% of the
Financial
3 revenue budget in order to meet with the financial needs such as development of infrastructure, software, human
Autonomy: resource development and on job training / education.

4 Organizational Structure (Qualification / growth / Career path):

After initial recruitment the staff should be parted on job training and professional courses at renowned
commerce universities after specific intervals for their acquaintance with latest auditing / investigation
techniques, information management and IT Skills. However organizational growth and carrier path is
proposed as under:-
Post BS Next Career Path Precondition for next career
Qasid, N/Qasid, Notice BS-1 to BS-09 LDC BS-09 against 50% promotion quota DPC on the basis of completion of 5 year qualifying
Server/ Daftri/Arm Guard / service with academic qualification of matriculation
Driver / Constable / and typing test with 30WPM.
Hawaldar etc
LDC BS-09 1. UDC BS-11 against 50% promotion quota, 1. DPC on the basis of completion of 5 year
2. IIR BS-16, against 50% promotion quota. qualifying service as LDC and seniority cum
fitness.
2. 10 year qualifying service as LDC and DPC
following passing of promotion examination
through FPSC.
UDC BS-11 1. Supervisor BS-14 against 100% vacant 1. DPC on the basis of seniority cum fitness.
posts. 2. 07 year qualifying service as UDC and DPC
2. IIR BS-16, against 50% promotion quota. following passing of promotion examination
through FPSC
Supervisor BS-14 1. Office Superintendent BS-16 against 1. DPC on the basis of seniority cum fitness.
100% vacant posts. 2. 02 year qualifying service as Supervisor and
2. IIR BS-16, against 50% promotion quota. DPC following passing of promotion examination
through FPSC
Steno Bs-14 1. APS BS-16 against 100% vacant posts 1. DPC on the basis of seniority cum fitness.
2. IIR BS-16, against 50% promotion quota. 2. 05 year qualifying service as Steno and DPC
following passing of promotion examination
through FPSC
Data Entry Operator BS-14 MIS Officer BS-16 against 100% vacant posts DPC on the basis of seniority cum fitness.

MIS Officers BS-16 Assistant Director BS-17 against 100% vacant -do-
posts
Assistant Director BS-17 Deputy Director BS-18 against 100% vacant -do-
posts
Deputy Director BS-18 Additional Director BS-19 against 100% vacant -do-
posts
Office Superintendent. Bs-16 Admin Officer BS-17 against 100% vacant -do-
posts
Senior Auditor BS-16 IRAO BS-18 against 100% vacant posts -do-
IRAO BS-18 Additional Director (Audit) BS-19 (service -do-
structure this cadre may be devised)
IIR BS-16 ACIR BS-17 against 50% promotion quota DPC on the basis of seniority cum fitness after 10
year qualifying service
IRO BS-16 May be declared dying cadre and re- -
designated as ACIR
ACIR BS-17 DCIR BS-18 5 year qualifying service and DPC on the basis of
seniority cum fitness as well as on-job professional
training / course.
DCIR BS-18 Additional CIR BS-19 -do-
Additional CIR BS-19 CIR BS-20 -do-
CIR BS-20 CCIR BS-21 -do-
CCIR BS-21 Member / Secretary BS-22 DPC on the basis of seniority cum fitness
 The workload may be distributed on territorial basis considering number of cases to composite units instead of division
of workload on function basis. The reformed function based system has impeded / weakened the performance of the
5 Work Processes: FBR over last 15/16 years and proved that old system of composite units (circles) was better than going functional. In
view of recommendations of the reforms committee and above narrated facts the organogram of filed formation i.e
RTO, LTU etc is as under:-
 Chief
ORGANOGRAM OF RTO GUJRANWALA Commissioner

Additional
CIR (HQs

CIR Zone-I CIR Zone-II CIR HRM

CIR WHT

Additional CIR
Additional CIR Additional CIR Additional CIR Additional CIR
(BTB/Legal) (Audit & Enforcement)
Additional CIR (WHT)
(Audit & Enforcement) (Audit & Enforcement) (BTB/Legal)

Unit-01 BTBl Unit-01 Legal Unit-01 Unit-07 Unit-15 BTB Unit-04 Legal Unit-03 MAU-01

Unit-02 BTB Unit-02 Legal Unit-02 Unit-08 Unit-16 BTB Unit-05 Legal Unit-04 MAU-02

Unit-03 BTB Unit-3 Unit-09 Unit-17 BTB Unit-06 Legal Unit-05 MAU-03

Unit-04 Unit-10 Unit-18 BTB Unit-07 MAU-04

Unit-05 Unit-11 Unit-19 MAU-05

Unit-06 Unit-12 Unit-20 MAU-06

Unit-13 Unit-21

Unit-14 Unit-22