HASSAN EHSAN COTTON GINNER versus SECRETARY REVENUE DIVISION, ISLAMABAD
Sections 153 and 161 constitute the Office of the Federal Tax Ombudsman Ordinance (2000 XXV), Sections 2 (3), 9, 10 and 11 Complaint of Maldives Complaint for Payment of Withholding Tax on Supplies, a Cotton Generator Supplied cotton lint to various textile mills. And although income tax was withheld at source against payments made to the complainant / supplier, deduction certificates for taxes are obtained from sources and invoices for tax deduction in the Treasury were not issued, The complainant is deemed to be defaulter in connection with the payment, with reference to the holding tax on supply supplied by the complainant during the assessment years under reference, withholding agents (in the present case, textile mills who have complained to the complainant). Received a cotton lint) with the primary responsibility of the holding tax on sources Was imposed. Issuance of preliminary proof to the supplier after paying the suppliers and thus withholding tax in the treasury at the time specified in the tax deduction certificate and in this regard and the resulting withholding tax. Went to Depending on the circumstances, under the circumstances, it was his responsibility to remain and make available to the Wetholding Agent to provide the Department with evidence to enable him to record the deduction tax in the relevant collection statements, which the Department called. The holding agent needed to monitor the compliance with the withholding tax law, did not provide any evidence to prove that any attempt was made to obtain the textile mills. Source tax-related taxes
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