TaxTMI 
TaxTMI 
Monitoring of the implementation of the recommendations of TARC-updation thereof on the website of Department of Revenue
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Chapter 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 Information Exchange 45 4 35 6 3. The major recommendations contained in Third & Fourth Report are on Best Practices, such as impact assessment, compliance management, revenue forecasting, predictive analysis, research etc. for improving processes, structures and to enhance customer focus in decision making. The recommendations of these reports are accepted and are under implementation. 4. Webmaster, CBEC, is requested to upload on the website of CBEC, the attached statement containing the status of recommendation, contained in 1st and IInd report of TARC, concerning CBEC, which have been accepted and imp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 on matters relating to declarations or assessments within 15 working days of their receipt; and dispose of a refund claim within 3 months of receipt of a complete claim. At present, 53 Commissionerates have been certified as 'Sevottam' compliant and BIS 1515:700 certificate has been issued by the Bureau of Indian Standard (BIS). FIRST REPORT - CHAPTER IV PEOPLE FUNCTION S. No. Para no. RECOMMENDATIONS STATUS 1. IV.5.(i) Both the departments should shift all their key operations to the digital platform so that performance can be reliably measured. (Section IV.3.d) CBEC has already initiated the IT Based Service Delivery Mechanism by way of Automation of Central Excise and Service Tax (ACES), Indian Customs EDI System (ICES), (CAAP), Risk Management System (RMS) etc. Further in order to capture critical performance data electronically, CBEC has developed a Monthly Information System (MIS). 2. IV.5.(vi) A comprehensive performance management system ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reated by the retrospective amendments. 3. V.7.(c) Fundamental approach should be collaborative and solution oriented. (Section V.3.d) CBEC has a institutionalize mechanism to consult all stakeholders to while framing its policy. It has been the effort over the years to simplify the tax laws, reduce the compliance cost for taxpayer and minimize interface with the revenue authorities. 4. V.7.(g) To minimize the potential for disputes, clear and lucid interpretative statements on contentious issues should be issued regularly. These would be binding on the tax department. (Section V.4.b) i. On contentious issues, Board already issues clarifications from time to time. ii. After every Budget, Joint Secretary (TRU) issues a detailed letter to the field formations clearly explaining the scheme of amendments made in the legislations and also the notifications. iii. On the basis of the references received from the field formations of the trade and industry association, Board issues the required clarifications. 5. V.7.(i) The process of pre-dispute consultation before issu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... disposal of a case by Supreme Court/High Court and if the judgment is accepted by the Department, an instruction should be issued to all authorities to withdraw appeal in any pending case involving the same issue. (Section V.6) Departmental instructions has been issued vide DO letter date 28-1-2016 to review the appeals filed in view of the judgment of the Supreme Court in a similar case. FIRST REPORT - CHAPTER VI Key Internal Process SL Para no. RECOMMENDATIONS STATUS (1) (2) (4) (a) Registration 1. VI.18.(a) (iii) It is necessary to provide for de-registration, cancellation or surrender of registration numbers and PAN. The Notification No. 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cticality of the present practice of pre-audit and post-audit of refund claims are being reviewed in the light of coming into existence of exclusive Audit Commissioner-ates. 8. VI.18.(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 dep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onal 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 (Section VIII.4.h) Indian Customs Single Window project is under implementation. Seamless electronic messaging is already operational on pilot basis with Food Safety Standards Authority of India (FSSAI) & Plant Protection, Quarantine and Storage (PQIS) Department. It will be operational by 31-3-2016. SECOND REPORT - CHAPTER IXINFORMATION EXCHANGE S. No. Para No. Recommendation Status (iii) Third Party Exchange 1. IX.8(iii) (k) All collaborating organisations must categorise the data or inform....