Non Filling of Tax Returns by the Government Employees dt 18.07.2019
OFFICE MEMORANDUM
Subject: Non Filling of Tax Returns
I am directed to refer to the subject cited above and to enclose herewith copy of circular letter No.SOR-IV(S&GAD)11-1/2019, dated 16.07.2019, (which is self-explanatory), received from the Deputy Secretary (Rules), Government of the Punjab, S&GAD (Regulations Wing), for information and further necessary action/compliance accordingly.
Kindly refer to the subject noted above.
2. Section 114 of Income Tax Ordinance, 2001 requires government employees earning taxable income to file their Income Tax Returns. The compliance with this provision of law is essential to ensure documentation of the economy.. However, contrary to this requirement, it has come to the notice of the Government of the Punjab that a large number of employees are not filing their Income Tax Returns. They are under the impression that there is a source deduction of income tax on their salaries, hence filing of return is not called for. This is a misconception, which is against the above provision of law.
3. Foregoing in view, all the officers / officials working under Government of the Punjab are directed to fulfill their legal obligation of filing returns of their taxable income for the year 2018. The Income Tax Returns for the year 2018 may be filed up to 02.08.2019, i.e., the new deadline set by the FBR.
4. The Administrative Departments are, therefore, required to ensure filing of Income Tax Returns by officers / officials under their administrative control by 02.08.2019. All the Drawing & Disbursing / Controlling Officers may subsequently certify that compliance with the aforesaid direction has been achieved.