Duties of Tax Assessing Authorities

What do most of us think of tax assessing authorities ? I believe (when I was not among the one )most of us thinks them as one who like our rude masters in our mathematics class , holds the stick in their hands and collect tax , punish evaders and is strict like our English literature class teachers .

Image courtesy :www. legalindia.com

But what I actually realised after working for the institution for some ten years .

This is how I feel a Tax authority should be :

  • Tax assessing Authorities are not placed to punish but to broaden the base by instilling confidence of tax payers in the institution .
  • They should not be harsh in their procedures rather should act as an agency to reform the wrong .
  • They should be available to their people ( might be via electronic platform ) , so that things can be corrected and informed before the wrongs are committed
  • They should keep an eye on the act of their taxpayers , select out the evaders , proceed with the actions as per the act . They should prevent any evasion .And in the case of one , should take personal interest in making the evader realise the importance of your institution , importance of his role in same and consequences he can face . Efforts should be made to correct them by building trust and confidence . Every chance should be given to every taxpayer for being heard .

Image courtesy :www.CIS.org.au

  • Awareness should be spread depending upon the kind of people . For example , every one is not equally equipped with education and technology . A tax assessing authority should make an effort to help them out .
  • Taxpayers should not be scared of you rather should feel free to communicate . But at the same time they should know that they are being monitored .
  • Notices or order served should contain all the facts clearly . Replies should be able to reach the authorities .
  • Assessees should not be discriminated in any way . All should be same in the eyes of an authority whether rich or poor , male or female , local or outsider . Law is same for all .
  • They should be able to communicate the associated benefits of paying taxes to the government .
  • They should monitor the filing on returns on time and scrutinize them time to time and also should communicate the filers in the case of any discrepancy found .

Image courtesy : www.economictimes.indiatimes.com

  • They should hold seminars and campaign to aware the taxpayers from time to time and also to listen to their practical problems .
  • They should be polite .

Tax authorities are backbone of any Nation . All the welfare schemes , programs , functioning of government machinery depends upon the them . Any decline in their performance can strongly effect the entire economy . They have a very important and prime role to play . They not only help collecting taxes and checking evaders but also work to add more and more taxpayers to the existing chain .

Image courtesy : dreamstime.com



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Sarika Singh

Sarika Singh

Writing about my own experiences and thoughts and also to evaluate them from time to time . A civil servant , a learner .