Download services awareness day 19 th october`12 mcrhrd, hyderabad

CUSTOMS,
CENTRAL EXCISE
& SERVICE TAX
SERVICES AWARENESS DAY
19TH OCTOBER’12
MCRHRD, HYDERABAD
GOVERNMENT OF INDIA
MINISTRY OF
FINANCE
DEPARTMENT OF
REVENUE
CBEC
DEPARTMENT OF
EXPENDITURE
CBDT
DEPARTMENT OF
ECONOMIC
AFFAIRS
CENTRAL BOARD OF EXCISE & CUSTOMS
CHAIRMAN
Member
Personnel &
Vigilance
Member
Budget/
Computers
Member
Excise &
LTU
Member
Customs &
Export
Promotion
Member
Service Tax
Member
Legal &
Judicial
CBEC
Deals with the tasks of formulation of policy and
administration concerning levy and collection of
Customs and Central Excise duties and Service
Tax, including enforcement, anti evasion and
anti- smuggling functions. The Board is the
administrative authority for its subordinate
organizations, including Custom Houses, Central
Excise Commissionerates and the Central
Revenues Control Laboratory.
FORMATIONS
• COMMISSIONERATES: Central Excise; Customs;
Customs(Prev); Customs & Central Excise;
Service Tax; Narcotics
• DIRECTORATES:
DRI,DGCEI,DGS,DGICCE,DPPR,DGHRD,DGV,
DGEP;NACEN
Senior Cadres
• CHIEF COMMR/ DIRECTOR GENERAL
• COMMISSIONER/ADDL DIR GEN
• JOINT/ADDL COMMR
• ASST/DEPUTY COMMR
Other Cadres
•
•
•
•
•
Superintendent/Appraiser/Examiner/AO
Inspector
Tax Assistant/Senior TA/DOS
Head Hawaldar/Hawaldar/Driver
Sepoy/Other Group-D
Typical Field Formation
Zone
Commissionerate
Divisions
Ranges/Groups
REGULATORY FUNCTIONS
•
•
•
•
•
•
•
•
•
•
•
•
Levy and collection of Customs and Central Excise duties and Service Tax
Registration and monitoring of units manufacturing excisable goods and
service providers
Receipt and scrutiny of declarations and returns filed with the department
Prevention of smuggling and combating evasion of duties and service tax
Enforcement of border control on goods and conveyances
Assessment, examination and clearance of imported goods and export
goods
Implementation of export promotion measures
Clearance of international passengers and their baggage
Resolution of disputes through administrative and legal measures
Sanction of refund, rebate and drawback
Realization of arrears of revenue
Audit of assessments for ensuring tax compliance.
SERVICE FUNCTIONS
• Dissemination of information on law and procedures
through electronic and print media
• Enabling filing of declarations, returns and claims through
online services
• Providing information on the status of processing of
declarations, returns and claims
• Assisting the right holders in protecting their intellectual
property rights
• Responding to public enquiries relating to Customs, Central
Excise and Service Tax matters
• Providing Customs services such as examination of goods
and factory stuffing of export
• goods at clients’ sites, as per policy.
Indirect Tax Revenue
For the year 2011-12 (Rs.3,92,781 Cr.)
Customs: Rs.1,50,666 Crores;
Central Excise: Rs.1,44,726 Crores;
Service Tax: Rs.97,389 Crores
Taxes in comparison
FY
Indirect
Tax
Collection
Direct Tax
Collection
GDP @
Current
Mkt
Prices
2010-11
345127
445962
7674148
4.50
5.81
2011-12
(P)
392781
493912
8912179
4.41
5.54
Indirect Direct Tax
Tax to
to GDP
GDP Ratio
Ratio
INTELLIGENCE NETWORK
Commissionerates
Central Bureau
of Narcotics
DRI
Customs
Preventive
Commissionerates
COIN
DGCEI
INTERDEPARTMENTAL COORDINATION
Intelligence Sharing
At Airports/seaports
Export promotion schemes
Attachment of immovable properties
CAG in identifying in revenue leakage
MANDATE OF REIC
• Cover all areas of economic interest to the Government and
not confine themselves to the field of tax collection only;
• Ensure operational coordination between different agencies in
the region.
• Gather general economic intelligence on trade and industry in
the region and examine trends on intelligence and changing
dynamics of economic offences, including new modus operandi
for such offences and suggest measures for dealing effectively
against economic offenders;
• Make estimates of evasion of taxes and duties in their
respective regions and develop a computer based network to
serve as a data bank for real time dissemination of intelligence.
Initiatives : New & not so New
Interactive
Website
NEGATIVE LIST IN
SERVICE TAX
RFD
EDI/ICEGATE/RMS
ACES
SEVOTTAM
GST
Computer Assisted
Audit Program
(CAAP)
OSPCA for
ACP/AEO
CAAP
Center for
Excellence
Movie Links
http://www.moneycontrol.com/video/special-videos/central-excise-theengineeconomic-growth_696034.html
<iframe width="420" height="315"
src="http://www.youtube.com/embed/DW4MYiQ3I9c" frameborder="0"
allowfullscreen></iframe>
http://ibnlive.in.com/videos/95300/cnnibn-focus-theguardians-of-our-economic-frontiers.html