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A
scheme to recognise the important contribution of taxpayers to the national
cause
In his budget
speech delivered on 01.06.1998, Finance Minister had explained the rationale
of SAMMAN in following words:
"
Tax payers all over the world have a sense of pride in discharging their
legitimate dues to the government and the society recogniss the important
contribution they are making in enabling the State to discharge its responsibilities.
In this country, regrettably, the culture of pride by honest tax payer
and a social recognition of his important role has yet to evolve. We must
make a change in this mindset. Towards this objective, I propose to introduce
a Scheme called ‘SAMMAN’ to demonstrate the society’s recognition of their
important contribution to the national cause. The details of the facilities
and recognition to be conferred on the tax payers and PAN holders would
be separately announced."
Formulated
on the basis of above objective, the Scheme is outlined below:-
- Persons
eligible to be given Samman :
- All
individual taxpayers falling in each of the three categories,
i.e., Business, Profession and Salary having a declared
income of Rs. 20 lacs or more in four out of five immediately
proceeding years shall receive Samman at the national level.
- An
individual tax-payer falling in each of the three categories
as above and who has declared highest income for the immediately
proceedings year , in the region of Chief Commissioner /Commissioner
shall get Samman at regional level in all cases. In other
words, there will be three awardees in each region. However, if
there is no office of Chief Commissioner/Commissioner in a place
or district but there is an income tax range the tax payers to be
awarded Samman shall be selected at the level of the range. Similarly,
if there is only a Deputy Commissioner/Assisstant Commissioner/
Income Tax Officer in a district or a smaller town, , it will be
at the level. The basic idea is that the tax payers to be awarded
Samman should not be from metropolitan cities or bigger cities only.
Every district or town where there is an income tax office should
have a tax payer who has been awarded Samman. If there are more
than one range or officers in a place, the assessees of all the
officers located in that place or district should be considered
together. If any assessee becomes eligible to be honoured at higher
level his place should be taken by next eligible tax payers.
- The
top tax - payer in the country , one in each of the three categories
(business , profession and salary), shall be honoured with
‘ Aaykar Ratana’ at national level.
- Persons
barred from getting Samman:
- Persons
against whom penalty for concealment of income has been
imposed in any of the proceeding five years and such penalty has
not been cancelled by any appellate authority.
- Person
who have been searched in last five year.
- Persons
who have defaulted in timely submission of returns or payment
of tax in any of the proceedings five years.
- Person
who have been granted waiver of interest of penalty by the Commissioner
or the Settlement Commission.
- Persons
who have not obtained or duly applied for PAN.
- Modality
of giving Samman Patras/Cards:
Samman is to be given in the form of the Samman Patra at the district
and regional level. At the national level, Samman card would be given
in the form of a laminated visiting card giving the particulars of the
card holder. The format for the Samman Patra/Samman Card shall be as
under:-
SAMMAN
PATRA |
" S.No.
I have the honour to confer Samman to Shri/Shrimati/Kumari
______________________ being assessed to tax in __________________
under (PAN_________) during the Financial Year ______________ for
his/her contribution to national exchequer.
Chief Commissioner /Commissioner /Addl. Commissioner
"
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At the regional
level, the Patra shall be signed by Chief Commissioner/Commissioner/Additional
Commissioner (Range). Samman Patra/Card holders are to be facilitated
in public functions at the national or regional level with their consent.
Wide publicity is to be given in Press and Media. The names of such tax
payer with their consent are to be displayed in Income Tax Offices. However,
if any tax payer does not want to be so identified, he may be given Samman
Patra/ Card by post.
Incentives
to be provided to Samman Patra /Card holders:
- Income
Tax Clearance Certificate for registration of properties, obtaining
of contracts or for going abroad shall be allowed to Samman Patra/Card
holders along with a Samman Card / Patra for a period of three years.
- The assessment
of Samman Patra / Card holders may not be subjected to scrutiny
for a period of three years except under very special circumstances
and that too after obtaining the prior approval of the Commissioner/
Chief Commissioner.
- All
applications for rectification of mistake /appeal effects, etc.
should be disposed of on a priority within 15 days of receipt
of their application. Refunds should be issued in their cases promptly
on the filing of the return.
- Tax payers’
representatives in Tax Advisory Committees at the level of administrative
commissioners should be selected from Samman Card holders. Quarterly
meeting of such committees should be held.
Recognition
of Tax payers:
The
best way of recognise the vast majority of tax payers is to create a taxpayer
- friendly atmosphere in the income tax offices all over the country.
The thrust, therefore, shall be to improve the conditions in the offices
by way of creating proper infrastructure and providing certain basic facilities
to the taxpayers. These shall include proper waiting rooms, facilities
of library, telephone, photocopying , etc. against reasonable
fee. A web - site is to be created at national and regional level
on the internet with a view to providing assistance to the taxpayers
in all matters relating to law and procedure. Every major Income Tax Office
in the country shall have a " Tax Assistance Centre "
where queries from taxpayer by fax, E - mail , telephone or any other
mode would be properly attended to by an officer not below the rank of
Assistant Commissioner /Income Tax Officer. In the suburbs of larger cities
and in smaller towns, service centres should be opened for distributing
and receiving return to/from the taxpayers of the locality. These
service centres will also receive miscellaneous applications, letters
and challans along with cheques for payment of taxes . The assessee may
not then be required to go to the bank to make payment of taxes.
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