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Decoding Transparent Taxation: Honouring the Honest

CA Shubhi Khandelwal 
on 14 August 2020

LinkedIn


Honourable PM Narendra Modi launched a platform for 'Transparent Taxation' for honouring the honest taxpayers on 13th August 2020. The platform brings in a transparent, efficient and accountable tax administration. It uses technology, Data Analytics and Artificial Intelligence.

Through the platform, taxpayers who are honest and prompt in complying with the income tax laws will be benefited. The platform will create awareness among the taxpayers and help them understand the tax reforms through timely professional assistance from the department. Any mode of assessment other than the faceless design shall become invalid. In the new system, the scope for wrong dealing, influence and harassment has now become zero. Needless litigation will also be reduced.

Honourable Prime Minister also stated that the goal is to make our system

  • Seamless: focussed on problem-solving rather than harassment
  • Painless: everything is simple
  • Faceless: No bearing who is taxpayer & tax officer
Decoding Transparent Taxation: Honouring the Honest

The platform shall focus on:

  1. Faceless Assessment Scheme
  2. Faceless Appeals
  3. Taxpayer's Charter

Faceless Assessment: The main objective is to impart greater efficiency, transparency and accountability. Eliminating physical interface between the taxpayer & tax officers

Benefits:

  • Transparency & Efficiency
  • No Human Interface
  • Ease of compliance for taxpayers
  • Improvement in quality of Assessment
  • Expeditious Disposal of Cases
  • Functional Specialization

Features:

  • Selection only through system using data analytics & Artificial Intelligence
  • Abolition of territorial jurisdiction
  • Automated random allocation of cases
  • Central issuance of notices with Document Identification Number (DIN)
  • No physical interface/no need to visit income tax office
  • Team-based assessments and review
  • Draft assessment order in one city, review in another city & finalization in the third city
 

Faceless Appeals:

The system is to be implemented from 25 September.

Features

  • Appeals to be randomly allotted to any officer in the country.
  • The identity of officers deciding appeal will remain unknown
  • No need to visit officer/office.
  • The appellate decision will be Team- Based & reviewed

Exceptions to appeals:

  • Serious frauds, Major Tax Evasion, Sensitive & Search Matters
  • International Tax
  • Black Money Act & Benami Property

Taxpayer's Charter:

It is a big step in bringing together rights and duties and clarifying government's responsibilities towards the taxpayer.

The charter ensures

  • Dignity/Privacy of the taxpayer,
  • Commitment for providing a transparent & tax payer friendly regime.
  • Forging trust between taxpayer & IT Department
  • Providing timely decisions and creating a mechanism for appeal and review
  • Collecting the correct amount of tax
  • Enabling a representative of choice
  • Providing a mechanism to lodge a complaint
  • Providing complete and accurate information
 

In return, expects taxpayers to

  • Be honest and compliant
  • Be Informed
  • Keep Accurate Records
  • Know what representative does on his behalf
  • Respond and pay on time

While concluding, the initiatives that start today reflect our vision towards 'minimum government, maximum governance'. Every rule, regulation, and policy are being transferred from process and power centric approach to people-centric and public friendly.


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