FINAL ASSIGNMENTExplain previous and current administrative and appellate set up of Income Tax and Sales Tax and also compare it with other countries. Assignment Marks Presentation Marks 20 10

REQUIREMENTS1. Explain the previous and current administrative and appellate system of income tax and sales tax. 2. Explain the practical problems and [8]

hurdles

discussed with tax authorities and tax advisors. [3 ] 3. Explain the suggestions given by the tax authorities and other persons to improve this system. [3 ]

4. Explain advantages and disadvantages of new system and suggest the best administrative system for Pakistan. [6 ]

GUIDELINES FOR PREPARATION 1. Visit LTU and RTO Lahore 2. Visit offices of the Commissioner [Appeals] and Appellate Tribunal 3. Visit offices of the tax consultants 4. Many articles were written on this topic in the different newspapers of the country. Students must read these articles. 5. Visit FBRs web sites and other web sites to collect information.6. Resource person will also be available for any information.

OBJECTIVERevolutionary changes made by Federal Government in the administrative structure of Income tax, Sales tax and Federal Excise departments. Tax authorities are facing many hurdles and problems to implement these changes. Tax advisors and taxpayers are also facing problems to understand these changes. In these circumstances, students must collect information about these changes and compare old and new tax departmental structure. During preparation of this assignment, the students will visit the tax offices which will give them practical exposure of tax offices system. Students will also meet the tax advisors [Advocate, C.A and I.T.P] to get practical knowledge about these & experience changes. and valuable information Comprehensive

knowledge of tax system and practical experience of tax authorities and tax advisors discussed during preparation of assignment will enable the students to develop the confidence, requisite skill and techniques among the students for dealing tax departments in a professional way.