CUSTOMS, CENTRAL EXCISE & SERVICE TAX
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Transcript of CUSTOMS, CENTRAL EXCISE & SERVICE TAX
CUSTOMS, CENTRAL EXCISE & SERVICE TAX
SERVICES AWARENESS DAY19TH OCTOBER’12
MCRHRD, HYDERABAD
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CBEC CBDT
DEPARTMENT OF EXPENDITURE
DEPARTMENT OFECONOMIC
AFFAIRS
CENTRAL BOARD OF EXCISE & CUSTOMS
CHAIRMAN
MemberPersonnel &
Vigilance
MemberBudget/
Computers
MemberExcise &
LTUMember
Customs &Export
Promotion
MemberLegal & Judicial
MemberService Tax
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.
CBEC
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
FYIndirect
Tax Collection
Direct Tax Collection
GDP @ Current
Mkt Prices
Indirect Tax to
GDP Ratio
Direct Tax to GDP Ratio
2010-11 345127 445962 7674148 4.50 5.81
2011-12 (P) 392781 493912 8912179 4.41 5.54
INTELLIGENCE NETWORK
DRI
COIN
DGCEI
CustomsPreventive
Commissionerates
Central Bureau of Narcotics
INTERDEPARTMENTAL COORDINATION
Intelligence SharingAt Airports/seaportsExport promotion schemesAttachment of immovable propertiesCAG 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
EDI/ICEGATE/RMS ACES
SEVOTTAM NEGATIVE LIST IN SERVICE TAX GST
Computer Assisted Audit
Program (CAAP)
OSPCA for ACP/AEO RFD
CAAP Center for Excellence
Movie Linkshttp://www.moneycontrol.com/video/special-videos/central-excise-the-engineeconomic-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-the-guardians-of-our-economic-frontiers.html