Rapid Systemic Changes in I.Tax Deptt.

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Information about Rapid Systemic Changes in I.Tax Deptt.
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Published on February 22, 2009

Author: sandipgarg

Source: slideshare.net

Rapid Systemic Changes- Challenges before IRS Presentation in IRS Convention in February 2007 by- Shri K.M.Nair & Sandip Garg under guidance of Shri P.C.Chhotaray

Rapid Systemic Changes Rapid systemic changes in near past Reasons for rapid systemic changes Problems faced & reasons for same Expected future systemic changes Challenges before IRS – How to deal with rapid systemic changes

Rapid systemic changes in near past

Reasons for rapid systemic changes

Problems faced & reasons for same

Expected future systemic changes

Challenges before IRS – How to deal with rapid systemic changes

Rapid systemic changes in near past Summary assessment Self assessment in majority cases Self-determination of advance tax by taxpayers Summary assessment without adjustment Creation of unique identifiers (PAN/ TAN) in AIS –(Now through NSDL and UTIISL) Creation of RCCs and 60 networked stations Providing computers to all officers Computerised processing (AST/ TAS/ IRLA) Cadre Restructuring

Summary assessment

Self assessment in majority cases

Self-determination of advance tax by taxpayers

Summary assessment without adjustment

Creation of unique identifiers (PAN/ TAN) in AIS –(Now through NSDL and UTIISL)

Creation of RCCs and 60 networked stations

Providing computers to all officers

Computerised processing (AST/ TAS/ IRLA)

Cadre Restructuring

Rapid systemic changes in near past OLTAS – Online Tax Accounting System (through NSDL) Computerised processing of TDS returns (through NSDL) Collection & processing of CIB/ AIR information (through NSDL) Online transmission of monthly reports Setting up intermediaries for fling e-returns (registration through NSDL) Filing of e-returns

OLTAS – Online Tax Accounting System (through NSDL)

Computerised processing of TDS returns (through NSDL)

Collection & processing of CIB/ AIR information (through NSDL)

Online transmission of monthly reports

Setting up intermediaries for fling e-returns (registration through NSDL)

Filing of e-returns

Rapid systemic changes in near past Scrutiny selection through CASS Centralised processing of returns (DT-01) Issue of refunds through ECS Refund Banking - Issue of refunds by SBI Filing of returns at Post Offices Setting up Large Taxpayer Units (LTU) Right to Information (RTI) Act

Scrutiny selection through CASS

Centralised processing of returns (DT-01)

Issue of refunds through ECS

Refund Banking - Issue of refunds by SBI

Filing of returns at Post Offices

Setting up Large Taxpayer Units (LTU)

Right to Information (RTI) Act

Reasons for rapid systemic changes Exponential increase in taxpayers Inability to deal with them with old system Increase in expectations of taxpayers Increased awareness of law and rights Rapid technological advances Govt.’s decision for e-governance plan Inability to convince the Government about increasing strength in certain cadres Inability to deal with changes with in the Department without technical support Stagnation in cadres leading to restructuring

Exponential increase in taxpayers

Inability to deal with them with old system

Increase in expectations of taxpayers

Increased awareness of law and rights

Rapid technological advances

Govt.’s decision for e-governance plan

Inability to convince the Government about increasing strength in certain cadres

Inability to deal with changes with in the Department without technical support

Stagnation in cadres leading to restructuring

Problems faced & reasons for same Decrease in scrutiny and investigation work – poor quality of work and inability to convince govt. for more scrutiny & investigation Outsourcing of work to other govt. depts. along with the loss of public interface – inability to show that we are ready for changes, Inability to convince unions about the need for outsourcing within the I.Tax premises Lack of manpower with proper accounting and legal skills – Defective recruitment & Training

Decrease in scrutiny and investigation work – poor quality of work and inability to convince govt. for more scrutiny & investigation

Outsourcing of work to other govt. depts. along with the loss of public interface – inability to show that we are ready for changes, Inability to convince unions about the need for outsourcing within the I.Tax premises

Lack of manpower with proper accounting and legal skills – Defective recruitment & Training

Problems faced & reasons for same Inability to fully implement AST & IRLA – Apathy of officers to understand & implement them, inadequate training & technical support, shifting priorities, defects in system design Improper functioning of OLTAS, TDS – Lack of technical manpower, dismantling of old system without stabilisation of new systems, Incorrect data input and inability to supervise and take corrective measures

Inability to fully implement AST & IRLA – Apathy of officers to understand & implement them, inadequate training & technical support, shifting priorities, defects in system design

Improper functioning of OLTAS, TDS – Lack of technical manpower, dismantling of old system without stabilisation of new systems, Incorrect data input and inability to supervise and take corrective measures

Problems faced & reasons for same Inadequate response to Public – wrong mindset, poor record keeping, non-availability of credible data in computer systems, no web based systems for allowing taxpayers to track the status of returns, applications etc. Overburdening AOs – Lack of judicial reference system, Non-availability of model orders on settled issues, system changes in transition leading to inaccurate data, wastage of time in adhoc reports, duplication of efforts because of transition

Inadequate response to Public – wrong mindset, poor record keeping, non-availability of credible data in computer systems, no web based systems for allowing taxpayers to track the status of returns, applications etc.

Overburdening AOs – Lack of judicial reference system, Non-availability of model orders on settled issues, system changes in transition leading to inaccurate data, wastage of time in adhoc reports, duplication of efforts because of transition

Problems faced & reasons for same Inability to generate credible and timely reports – MIS not functioning, wastage of time in adhoc reports, system not capable of generating reports as per users’ requirement, poor record keeping, inability to move data from manual registers to computerised system

Inability to generate credible and timely reports – MIS not functioning, wastage of time in adhoc reports, system not capable of generating reports as per users’ requirement, poor record keeping, inability to move data from manual registers to computerised system

Expected future systemic changes Business Process Re-engineering Extension of e-filing Centralised processing of all returns 100% scrutiny selection through CASS 100% Refund Banking and ECS Demat of TDS

Business Process Re-engineering

Extension of e-filing

Centralised processing of all returns

100% scrutiny selection through CASS

100% Refund Banking and ECS

Demat of TDS

Expected future systemic changes Separation of processes in back-end and front-end processes (requiring interface with public) Assessment by specialised units/ teams Investigation by specialised units/ teams Web-based responses and status inquiries Interactive voice response system

Separation of processes in back-end and front-end processes (requiring interface with public)

Assessment by specialised units/ teams

Investigation by specialised units/ teams

Web-based responses and status inquiries

Interactive voice response system

Challenges before IRS – How to deal with rapid systemic changes Re-look at the cadres – Need for technical and specialised cadres Re-look at the division of work – whether based on jurisdiction or functions Identification of core & non-core activities Dialogue with unions to allow outsourcing of non-core activities with in the I.tax premises so that overall control remains with Dept. Re-look at recruitment policies – Need for specialised skills

Re-look at the cadres – Need for technical and specialised cadres

Re-look at the division of work – whether based on jurisdiction or functions

Identification of core & non-core activities

Dialogue with unions to allow outsourcing of non-core activities with in the I.tax premises so that overall control remains with Dept.

Re-look at recruitment policies – Need for specialised skills

Challenges before IRS – How to deal with rapid systemic changes Dialogue with Govt. to show readiness for changes – this will ensure that changes are discussed with IRS before their announcement & implementation Convincing govt. to go ahead with new changes only when old changes have stabilised Ensuring that new systems are properly established and stabilised before old systems are dismantled (OLTAS/ Challan)

Dialogue with Govt. to show readiness for changes – this will ensure that changes are discussed with IRS before their announcement & implementation

Convincing govt. to go ahead with new changes only when old changes have stabilised

Ensuring that new systems are properly established and stabilised before old systems are dismantled (OLTAS/ Challan)

Challenges before IRS – How to deal with rapid systemic changes Implementation of changes only when the same have been tested on pilot basis and all defects have been removed Ensuring smooth transition from manual system to computerised system by giving proper emphasis on this work and after proper development & testing of software and identification of manual records from which this data will be computerised

Implementation of changes only when the same have been tested on pilot basis and all defects have been removed

Ensuring smooth transition from manual system to computerised system by giving proper emphasis on this work and after proper development & testing of software and identification of manual records from which this data will be computerised

Challenges before IRS – How to deal with rapid systemic changes Development of MIS system which generates all reports on system and puts an end to adhoc reporting except in individual cases Development of interactive judicial reference system based on contributions from all officers Development of system for model orders, best practices and investigation techniques based on contribution from all officers

Development of MIS system which generates all reports on system and puts an end to adhoc reporting except in individual cases

Development of interactive judicial reference system based on contributions from all officers

Development of system for model orders, best practices and investigation techniques based on contribution from all officers

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