Federal Tax Ombudsman (FTO) Abdur Rauf Chaudhry in a landmark judgement holds that any person who in contravention of the provisions of Section 216 of Income Tax Ordinance 2001 discloses any particulars borne on a taxpayer's assessment record is guilty of an offence which is punishable, on conviction, with fine or/and imprisonment for a term not exceeding six months. When contacted a Lahore-based tax lawyer Waheed Shahzad Butt told Business Recorder about the details of this case. The provisions of Section 216 the Income Tax Ordinance, cast a statutory responsibility on the FBR to ensure the integrity of a taxpayer's assessment record. Maintaining confidentiality of all information contained in the assessment record of taxpayers is the responsibility of the concerned office of the FBR where the data is stored/maintained. Tax lawyer further stated that in this landmark investigation by the FTO office, leakage of sensitive information from the Complainant's assessment record is evident from the fact that direct references have been made to information borne on the complainant's income tax returns and wealth statements. This shows that the department has not been able to ensure the integrity of complainant's assessment record and this lapse is not only tantamount to maladministration as defined in Section 2(3) of the FTO Ordinance but illegal access to Complainant's assessment record also constitutes data theft under Section 216 of the Ordinance. Data theft is a very serious and sensitive problem primarily perpetrated by office workers with access to technology and record such as desktop computers and hand-held devices capable of storing digital information such as USB flash drives, iPods and even digital cameras. Any leakage of classified and confidential information, legally this is a clear violation of terms of employment under FBR. Data theft in shape of picking tax record of individuals or act of stealing computer-based information is a severe criminal offence also falls under the category of Cyber Crimes. In order to curb the malpractice copy of the recommendations issued by the FTO has been forwarded to the National Response Centre for Cyber Crimes (NR3C) wing of FIA for initiating criminal investigation into the matter, as per law. Sources said that earlier FBR has announced the forensic investigations on theft of the tax return data of the parliamentarians and the report would be set to the parliament. Chairman FBR made it clear that the people involved in the data theft would be unveiled, adding that criminal suits would be initiated against them. Similarly FBR has decided to place new safeguards in the database of taxpayers to ensure security of sensitive, confidential and classified data by enhancing existing security features in the electronic systems maintained by FBR. It is worth mentioning that the FBR had taken the decision at the level of the last Board-in-Council meeting chaired by Chairman Tariq Bajwa. Board-in-Council discussed the issue of security of data and taken measures to improve security features. The Board-in-Council directed Pakistan Revenue Automation Limited (PRAL) to look into any loopholes in the existing security system and also to enhance the existing security features so that sensitive data was not compromised. Earlier while deciding complaint C.No 507/2013 former FTO Dr Shoaib Suddle has observed that the FBR appears to have badly failed to devise a secure automated online system to safeguard confidential and classified data of taxpayers. The FBR had been directed to commission a thorough investigation by a credible third party in relation to the vulnerabilities of the FBR e-system.
Posted on: Mon, 26 Aug 2013 04:56:26 +0000
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