CBEC Taxpayer's Experience Survey - Some More Suggestions

By Vijay Kumar

SOME of the suggestions received during the Taxpayer's Experience Survey:

• List of cases to be withdrawn, cases in call book, CAG paragraphs should be made public.

• CBEC should give digital signatures to all officers.

• Time limit of one year for availing CENVAT credit should be extended.

• Department officers should understand the phrase "Suppression of facts" properly.

• Prevent unreasonable pressure by investigating agencies against taxpayers on issues involving interpretation.

• Set up a mechanism to ensure that all the circular/instruction/reforms initiated by CBEC are implemented by field formations at respective jurisdiction.

• There should be a time limit to conclude the audits.

• All call book cases should have time limit of 3 years after which the SCN should be deemed to be withdrawn.

• Documentation requirement in case of refund of duty drawback on re-export of imported goods should be reduced.

• Implement the suggestions already given before floating the next survey.

• Focus on timely delivery of service to taxpayers.

• Introduce and implement a service charter with a strong monitoring mechanism.

• Bring about a change in the mindset of revenue officers towards taxpayers.

• Provide training to officers on behavioural and technology aspects and improve their technical knowledge.

• Performance appraisal of tax officers should be mainly based on service delivery parameters instead of revenue realizations.

• Introduce transparent systems to eliminate corruption and harassment.

• Remove the focus from revenue target approach.

• Email be recognized as a formal means of communication at par with letters and documents in paper form; encourage use of e-mails by officers.

• Provide official e-mail ids to all officials for communication with taxpayers; use of personal email ids be discontinued.

• Officers should respond to e-mails seeking clarifications.

• Change in overall approach of CBEC is not visible at the lower level staff.

• Undue favour expected by tax authorities especially at field officer level even for routine work.

• Tax department should focus on tax evaders rather than honest taxpayers.

• Quality of interactions at the field formation level needs to improve.

• Continued prevalence of pro-revenue approach rather than merit based approach.

• Officers should display sensitivity and urgency towards business needs.

• Authorities should be made accountable for delay in responding to taxpayers' requests.

• Officers should respond to telephonic communication for regular follow up/scheduling of personal hearing instead of requiring taxpayers to visit the tax office physically.

• Create a conducive environment for taxpayers and treat them as business partners/stakeholders.

• Minutes of the meetings/discussion with senior tax officials should be recorded with likely timelines for implementation of decisions made

• Conduct workshops for taxpayers to disseminate changes in tax laws and objective thereof.

• Conduct periodical interactive feedback sessions with taxpayers.

• Need to improve infrastructure of tax offices and provide better working environment.

• Set up a monitoring mechanism to ensure that benefit of reforms and simplification measures announced through Board circulars / instructions are implemented by the field formations.

• Ease the process of accepting documents and provide signed acknowledgements.

• Authorities should exhibit key attributes such as being well-informed, unbiased application of mind, observance of judicial discipline, avoiding narrow interpretation etc.

• Discontinue the practice of tax officers visiting business premises to collect information.

• Interact with the representative appointed by the assessee for routine matters instead of demanding direct communication with the assessee.

A cursory glance at these suggestions will reveal that they are all simple small requests which the Board can easily grant. Will it?