Faceless Assessment and Taxation Paradigm Shift
Faceless assessment in tax administration aims to improve trust between taxpayers and the state by moving towards transactional interactions. This shift emphasizes transparency and technology-driven processes, reducing human intervention for fair and efficient tax assessments and appeals.
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Faceless Faceless Assessment Assessment Dr. P.S. Puniha Dr. P.S. Puniha Former Head of Faceless Assessment & Senior Former Head of Faceless Assessment & Senior Advisor Finance & Taxation, BCCI Advisor Finance & Taxation, BCCI pspuniha@gmail.com pspuniha@gmail.com Session No. 3
Table of Contents 1. History & Background 2.Introduction of Faceless Assessment and Appeals 3.Challenges Faced by the Department and the Assessee 4.Changes made by the Finance Act, 2022 February, 2022 | 01
History , Background History , Background & Introduction Introduction &
History & Background Faceless assessment is a part of a larger paradigm shift in tax administration. The basis of trust between the taxpayers and the state is to change from relational to transactional. Rajaswa Gyan Sangam, 2016: A new charter was announced by the Hon. PM: RAPID; Revenue, Accountability, Probity, Information and Digitization. Rajaswa Gyan Sangam, 2017: Human interface to be minimized in the tax administration. Hon. PM asked for a push to be given to e-assessment and anonymity of proceedings using technology, so that due course of law is free of vested interest. February, 2022 | 3
Introduction of Faceless Assessment and Appeals Faceless assessment is based on an open exchange of financial transactional information that encourages voluntary compliance. It is aimed to punish the evader without any opaque discretion of forgiveness, and to honor the honest taxpayer. 1. August 2020 : Hon. PM launched a platform for Transparent Taxation Honoring the Honest by introducing faceless assessment mission to make the tax collection system Seamless, Painless, Faceless. 2. We are telling people that we have information about you, we will come back to you, and that you must pay your tax Sh. Tarun Bajaj, Revenue Secretary , The Economic Times, 2nd February 2022 February, 2022 | 4
Challenges Faced by the Challenges Faced by the Department and the Assessee Department and the Assessee
Challenges Faced by the Department and the Assessee Information Technology Glitches Order passed before the last provided for giving a response No Draft Assessment Order and/or show cause notice given Personal Hearing Not Mandatory and Not provided despite a specific request Notices/Replies Not received by the assessee and/or the Assessment Unit Challenges before the Courts Ongoing Litigation Inability of the AO to refer matters for Special Audit Cumbersome process to adhere to timelines Lack of Training and Infrastructure February, 2022 | 6
Changes made by the Finance Changes made by the Finance Act, 2022 Act, 2022
Changes & Impact made by the Finance Act, 2022 Assessment Unit / Verification Unit / Review Unit Now defined to mean Assessing Officer Personal Hearing Made Mandatory by changing the word may to shall Change in Process of Review Unit Concept of Draft Assessment Order to be served on Assessee done away with February, 2022 | 8
Changes & Impact made by the Finance Act, 2022 Section 144B(9) which caused the order to be void if process not followed is proposed to be omitted w.e.f April 1, 2021 (retrospectively) Power and Process to refer the proceedings for special audit under section 142(2A) provided by insertion of Section 144B(7) Every Order & Notice to be signed by NFAC and the Assessing Officer February, 2022 | 9
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