Sindh Revenue Board (SRB) has issued a notification, no. SRB-3-4/24/2023, on April 27, 2023, introducing a fee for obtaining attested documents related to taxpayers. The notification also includes an increase in the fee for an attested page of any document.
According to the notification, the fee for obtaining attested duplicate copies of notices, assessment orders, Order-in-Original or Order-in-Appeal, has been introduced. Previously, the SRB had issued a notification in June 2023, which charged a fee of Rs200 per page of the document for obtaining an attested duplicate copy of notices, show cause notices, assessment orders, Order-in-Original, or Order-in-Appeal. However, the latest notification has amended the previous circular, increasing the fee to Rs1,000 per document or Rs250 per page of the document, whichever is higher.
The SRB has justified this move by stating that the new fee structure is in line with the Sindh Sales Tax on Services Act, 2011. The provision of attested duplicate copies of documents related to registered persons, notices, orders, or show cause notices comes under Section 77 of the Act.
However, this move has received criticism from various quarters. Taxpayers have expressed their concern, arguing that this will only add to their financial burden. They claim that the SRB should not impose additional charges on taxpayers who are already struggling to comply with various tax regulations.
On the other hand, some experts have defended the SRB’s move, stating that the revenue authority needs to generate income to cover its administrative costs. They argue that the increase in fees is a reasonable measure to cover the expenses of the SRB.
The imposition of fees for obtaining attested documents related to taxpayers is not a new practice. Tax authorities in many countries charge fees for providing services related to taxpayers, such as obtaining copies of documents, filing tax returns, and other administrative tasks. However, the challenge lies in striking a balance between generating revenue and not burdening taxpayers with excessive fees.
It is essential to ensure that this fee does not add to the financial burden of taxpayers, especially those who are already struggling to comply with various tax regulations. The authorities need to strike a balance between generating revenue and facilitating taxpayers. Transparency and accountability of tax authorities in using these fees should also be ensured.
In conclusion, the notification no. SRB-3-4/24/2023, issued by the SRB, has introduced a fee for obtaining attested documents related to taxpayers, which has received criticism from taxpayers. While the SRB's move to impose fees may be justified in terms of generating revenue, the authorities need to ensure that it does not add to the financial burden of taxpayers. Striking a balance between generating revenue and facilitating taxpayers is crucial, and transparency and accountability of tax authorities in using these fees should also be ensured.
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